International Journal of Accounting, Auditing and Taxation

International Journal of Accounting, Auditing and Taxation ISSN: 2756-3634 Vol. 6 (3), pp. 001-009, March, 2019. © International Scholars Journals

Full Length Research Paper

Providing universal postal service in developing countries

Momčilo Kujačić1, Dragana Šarac1*, Dejan Marković2 and Bojan Jovanović1

1Faculty of Technical Sciences, University of Novi Sad, Serbia.

2Faculty of Transport and Traffic Engineering, University of Belgrade, Serbia.

Accepted 26 November, 2018


The need for faster and higher-quality communication, services and transport of goods has led to a reform of postal service activity. The goal of such reform is to provide higher-quality services at competitive prices by increasing the competition in the postal industry, and to increase the efficiency of postal operators. Liberalisation did not produce the desired results, as it was not complete and did not have the capacity to ensure basic postal services throughout the entire territory. The key question that is raised here which requires a response is: How to liberalize the market and provide universal postal services in the entire territory at affordable prices, and how to achieve a desirable quality thereof without discriminating the clients and operators. This paper defines the original model of securing universal services, based on the simultaneous use of several different models in financing universal services within the territory of one state. However, the model is designed for developing countries. The object of observation was one of the developing countries, with significant imbalances in the development of the region and the postal infrastructure.

Key words: Universal service obligation (USO), economic development, liberalisation, model.