SUBSTANCE OF FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA

Vesna Aleksić

Authors

Vesna Aleksić Ministarstvo finansija, Poreska uprava – Centrala i docent na Fakultetu za obrazovanje dipl. pravnika i dipl. ekonomista za spoljnu trgovinu Univerziteta Privredna akademija

Keywords:

fiscal decentralization, local tax administration, local tax administration

Abstract

Pursuant to the Local Self-Government Act adopted in February 2002, the fiscal decentralization has been carried out without the institutional decentralization of functions of the central tax administration, whereby only the affirmation of the self-government authorities has been done in the part of financing the budges of self-government units, but not in the part of administering the original local public revenues.

The Local Self-Government Financing Act created a legal ground for decentralization of functions of the central tax administration (Tax Administration).

Further concretization of competence of the local tax administration shall be done by the Amendment Act to the Tax procedure and Tax Administration Act.

References

Radni materijal Projektnog tima za izradu Studije opravdanosti i izvodljivosti decentralizacije fiskalnih funkcija u delu lokalnih javnih prihoda i Projekta implementacije decentralizacije fiskalnih funkcija u delu lokalnih javnih prihoda prema rezultatima Studije opravdanosti i izvodljivosti decentralizacije fiskalnih funkcija u delu lokalnih javnih prihoda (2006. god.).

Zakon o finansiranju lokalne samouprave, „Službeni glasnik RS”, br. 62/2006.

Zakon o poreskom postupku i poreskoj administraciji, „Službeni glasnik RS”, br. 61/07.