Улога фискалног система у креирању политичког капацитета Cрбије
The Role of the Fiscal System in Creating Political Capacity of Serbia

Summary/Abstract: The role of the fiscal system in creating political capacity of Serbia can be viewed from several aspects. In this paper, we will focus our attention on distribution of functions and power in three particularly significant fields: 1) normative activity of holders of fiscal authorities; 2) the extent of fiscal resources of the individual levels of organization of state power, and 3) determination, collection and control of fiscal revenues. The distribution and division of fiscal functions is primarily a matter of organization of political relations, expressed in the constitution and fiscal laws, and they rely on a certain degree of centralization and decentralization of government functions. Public revenue distribution systems differ in the degree of fiscal autonomy that certain levels of authority in a country have, administrative simplicity, equity and allocative neutrality.

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