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2008, vol. 25, iss. 3-4, pp. 61-70
System of financing local self-government in the Republic of Serbia
Ministarstvo finansija, Poreska uprava - Centrala, Beograd
In the last period (1994-2006) there have been numerous and important changes in financing of local self-governing in Serbia. Current organization, as well as the territory, were maintained. Serbia has relatively small number of local self-governing units. General opinion is that separating in smaller units would reduce their economic independence, as well autonomy and ability to work effectively and rationally. Also, in the previous period their competence has not been changed. However, starting from 2007 range of their competence has been enlarged based on law and will be carried out in the field of health protection and preschool education.
*** (1991-1999) Zakon o javnim prihodima i javnim rashodima. Službeni glasnik RS, br. 76/91, 18/93, 22/93, 33/93, 67/93, 45/94, 42/98, 54/99
*** (1990) Ustav Republike Srbije. Službeni glasnik Republike Srbije, br. 1
*** (2002-2004) Zakon o lokalnoj samoupravi. Službeni glasnik RS, br. 9/02, 33/04, 135/04
Begović, B., Ilić-Popov, G., Mijatović, B., Popović, D. (2003) Reforma poreskog sistema. Beograd-Smederevska Palanka: Centar za liberalno-demokratske studije / CLDS
Ministarstvo finansija Republike Srbije (2005) Bilten javnih finansija
Ministarstvo finansija Republike Srbije (2006) Bilten javnih finansija, januar
Ministarstvo finansija Republike Srbije (2007) Bilten javnih finansija, april
Popović, D.M. (1992) Princip neutralnosti u poreskoj reformi u Srbiji i fiskalni razvoj u Evropi. Finansije, vol. 47, br. 1-2, str. 3-10
Popović, D.M. (1997) Nauka o porezima i poresko pravo. Budimpešta: COLPI - Constitutional and Legislative Policy Institute


article language: Serbian
document type: Original Paper
published in SCIndeks: 19/02/2009

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