2017, vol. 3, br. 3, str. 119-131
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Finansiranje Ministarstva odbrane i Vojske Srbije sopstvenim prihodima
Finance Ministry of Defense and Serbian Army own revenues
aMinistarstvo odbrane, Uprava za budžet, Beograd bUniverzitet odbrane, Vojna akademija, Beograd
e-adresa: stud.sluzba@va.mod.gov.rs
Sažetak
Do oktobra 2012. godine, sredstva koja su svojim aktivnostima, odnosno prodajom robe i vršenjem usluga ostvarivali entiteti u Ministarstvu odbrane i Vojsci Srbije imala su tretman sopstvenih prihoda i predstavljala su poseban izvor finansiranja, iz koga su Ministarstvo odbrane i Vojska Srbije finansirali deo svojih rashoda. Promenom budžetskog tretmana ovi prihodi postali su opšti prihodi budžeta. Na ovaj način ukinuta je mogućnost korišćenja naplaćenih sredstava. Problemi koji su nastali zbog nemogućnosti korišćenja sredstava iz naplaćenih prihoda su višestruki. Pored značajnog iznosa sredstava koja su na ovaj način oduzeta Ministarstvu odbrane i Vojsci Srbije, odmah je nastao i problem finansiranja rashoda vezanih za izvršavanje poslova koje su određene jedinice i ustanove u Ministarstvu odbrane i Vojsci Srbije već ugovorile, a za čije finansiranje nije bilo sredstava iz budžeta. Problem je delimično rešen na zahtev Ministarstva odbrane, već jula 2013. godine, u sklopu izmena Zakona o budžetskom sistemu, kada je omogućeno da prihodi određenih entiteta u Ministarstvu odbrane i Vojsci Srbije, počev od 2014. godine, zadrže karakter sopstvenih prihoda i da se koriste za finansiranje sopstvenih rashoda. Ovim izmenama su posledice promena u budžetskom tretmanu sopstvenih prihoda delom ublažene, ali problem nije u potpunosti rešen. Naime, i dalje postoje zahtevi da se i kod ostalih korisnika sredstava u Ministarstvu odbrane i Vojsci Srbije omogući korišćenje naplaćenih sredstava. Iz navedenog proističe potreba za unapređenjem mogućnosti finansiranja Ministarstva odbrane i Vojske Srbije iz sopstvenih prihoda, tako da će predmet ovog rada biti opravdanost navedenih promena bdžetskog tretmana sopstvenih prihoda, posledice na obim naplaćenih sredstava i moguća rešenja za unapređenje finansiranja sopstvenim prihodima.
Abstract
By October 2012, funds its activities or the sale of goods and provision of services realized entities in the Ministry of Defense and the Serbian Army had its own treatment of revenue and accounted for as a separate source of funding, of which the Ministry of Defense and the Army of Serbia financed part of their expenses . By changing the budgetary treatment of these revenues became general budget revenues. In this way, abolished the possibility of using the collected funds. The problems that have been caused by the inability to use funds from the revenues collected are manifold. Despite the significant amount of funds in this way, taken away from the Ministry of Defense and the Serbian Army, immediately arose the problem of financing expenses related to the execution of tasks that are specific units and institutions of the Ministry of Defense and the Serbian Army has already agreed but for which funding is not any funds from budget. The problem is partially solved at the request of the Ministry of Defense, but July 2013, as part of amendments to the Law on budget system, while allowing the income of certain entities within the Ministry of Defense and the Serbian Army, as of 2014, maintaining the character of their own income and that used to finance their expenditures. These changes are the consequences of changes in the budgetary treatment of self incomes partly mitigated, but the problem is not completely resolved. In fact, there are still requirements that with other beneficiaries of the funds in the Ministry of Defense and the Serbian Army enable the use of collected funds. It follows from the need to improve the possibilities of financing the Ministry of Defense and the Army of Serbia from its own resources, so that the object of this work to be justification for the aforementioned changes bdžetskog treatment of its own revenues, the impact on the volume of collected funds and possible solutions to improve financing own revenues.
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