APPLICATION OF ELECTRONIC DOCUMENTS IN BUSINESS PRACTICE

SPALEVIĆ Žaklina (Универзитет Сингидунум, Факултет за туристички и хотелијерски менаџмент, Београд), zspalevic@singidunum.ac.rs
VIĆENTIJEVIĆ Kosana (Универзитет Сингидунум, Пoсловни факултет)
JEROTIJEVIĆ Zoran (Универзитет Унион Никола Тесла, Пословни и правни факултет, Београд)

The subject analysis involves examining the application of electronic documents in modern business transactions. Due to the importance of electronic business, the paper emphasizes the necessity of improving the legal regulations for the correct and objective recording of business transactions based on electronic documentation. The authors analyze the rules that follow the application of the electronic document. Based on the obtained results, the authors believe the implementation of electronic documentation must be in line with the global standards of electronic business. Further research on the subject matter would be useful in considering the possibility of introducing green public procurement into the legislative framework of the Republic of Serbia.

Keywords: Electronic document, legal aspects, comparative legal analysis, economic aspects