What Are the Current Directions in the Local Marketplaces Fiscalization? The Online Media Content Analysis

Local markets have been a special setting throughout human history. Apart from their important social role, they had immeasurable economic importance as primary forms of exchange of goods (trade). Nonetheless, they experienced numerous transformational changes that affected their functioning. Like other countries, Serbia has a long tradition of market activity. However, several novelties have been introduced in recent years. Among many, the process of e-fiscalization is the main issue. Therefore, the focus of our research is based on a qualitative analysis of online media content (news and comments) related to the fiscalization of market activity. The attitudes of different categories of participants (state authorities, vendors, and customers) were analyzed. LIGRE open-access software was used for this purpose. The results of the analysis showed conflicting parties. Legislators emphasize the exclusive positive effects, while vendors point to the negative side of fiscalization. As a third party, customers (service users) have an undefined attitude in relation to fiscalization (pros/cons/neutral). There is an agreement to introduce market activity into legal flows. However, the key prerequisite is the prior resolution of a number of problems (working conditions, business costs, market monopoly, etc.). © 2024 by the authors.