FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA Cover Image

ФИСКАЛНА ДЕЦЕНТРАЛИЗАЦИЈА У РЕПУБЛИЦИ СРБИЈИ
FISCAL DECENTRALIZATION IN THE REPUBLIC OF SERBIA

Author(s): Mileva Anđelković
Subject(s): Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Нишу
Keywords: local administratio; local public revenues; fiscal decentralization

Summary/Abstract: n this paper, the author has endeavored to summarily consider the possible consequences of the new normative solutions on the development of the process of fiscal decentralization in the Republic of Serbia. The author has approached the subject matter only from the legal and fiscal standpoint, which certainly does not imply that the political, administrative, economic and social aspects of strengthening the fiscal autonomy of local administrations are less important. In the first part of the paper, the author gives a general review of some theoretical issues and dilemmas on fiscal decentralization which is used an introduction into the problems subsequently analyzed in the paper. The second part of the paper is a brief overview of the general concept of funding local administrations which has been used in Serbia so far. In the third part of the paper, the author has analyzed the financial position of local administration units under the new Serbian normative framework. The author is trying to establish to what extent the new solutions on local administration funding comply with the general principles specified in the contemporary theory on fiscal federalism

  • Issue Year: LI/2008
  • Issue No: 51
  • Page Range: 42-52
  • Page Count: 12
  • Language: Serbian