2009, vol. 26, br. 7-8, str. 144-155
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Javne finansije u ustavnom sistemu Srbije
Public finances in constitutional system of Serbia
Univerzitet Privredna akademija u Novom Sadu, Pravni fakultet za privredu i pravosuđe
Sažetak
Materija javnih finansija ne spada u krug osnovnih pitanja materie constitutionis. Međutim osnovna načela društveno-ekonomskog uređenja jedne političke zajednice, u okviru kojih je pitanje javnih finansija jedno od osnovnih, predmet su regulisanja svakog modernog ustava. U ovom radu smo se zadržali na normama koje su relevantne za pitanja javnih finansija, a koje su sadržane u Ustavu Republike Srbije i predlogu novog Statuta Vojvodine, a koji sadrže, odnosno sadržaće po stupanju na snagu Statuta, najveći broj normi koje čine ustavni sistem Srbije. Materija koja se odnosi na javne finansije nije koncentrisana samo u delu koji ih sadrži u naslovu. Pitanja koja se neposredno ili posredno odnose na javne finansije se nalaze, pored navedenog i u delu o ljudskim i manjinskim pravima i slobodama, nadležnostima Republike, uređenju vlasti i teritorijalnom uređenju. Deo Ustava koji govori o javnim finansijama je relativno oskudan. U članu 91. se navodi da se sredstva za finansiranje nadležnosti Republike, pokrajina i lokalne samouprave obezbeđuju iz poreza i drugih prihoda utvrđenih zakonom, tu se nalaze i odredbe o budžetu, javnom zaduživanju, ravnomernom regionalnom razvoju, Narodnoj banci i Državnoj revizorskoj instituciji. Za razliku od starog, postojeći Ustav je načinio krupne promene u sistemu javnih finansija u Srbiji. Garantujući pravo na izvorne prihode pokrajinama i jedinicama lokalne samouprave, Srbija je iskazala opredeljenost za sveobuhvatnu decentralizaciju, pa tako i fiskalnu, bez koje je iluzorno govoriti o bilo kojoj drugoj. Putem poreskih i drugih finansijskih zakona ova ustavna odredba će tek dobiti pun smisao.
Abstract
Matter of public finances doesn't belong to the cycle of fundamental questions of so-called materie constitutionis. However main principle of socio-economic system of one political community, in which question of public finances is one of basic is regulation of every modern constitution. This scientific work is focusing on norms relevant for the question of public finances, which are contained in Constitution of Republic of Serbia and in proposal of new Statute of Vojvodina Province, and will consist, after Statute goes into effect, the largest number of norms already contained in constitutional system of Serbia. Substances referring to public finances are not considered only in part which contains them under the title. Questions directly or indirectly related to public finances can be found besides the following, in part about human and minority rights and freedom, Republic authority, separation of powers and territorial structure. Part of constitution referring to public finances is deficient. According to article 91 of the Low, resources for financing Republic regulation, province and local authority are providing from taxes and other incomes defined by the law, which also defines budget regulation, public debts, proper regional development, and Central bank and Governmental revision institution. Former constitution, as the difference from the existing one, made important changes in system of public finances in Serbia. Guaranteeing province and units of local authority the right for incomes, Republic of Serbia demonstrated determination for general decentralization, including fiscal without which is illusory to talk about any other. Through tax legislation and other financial laws constitutional regulation will get acquire meaning.
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