The Compliance of Local Self-Government Financing Rules in the Republic of Serbia and the Republic of Srpska with the European Charter of Local Self-Government
Keywords:
local self-government, the European Charter of Local Self-Government, financing, standards
Abstract
A necessary precondition for the existence and functioning of local self-government is the existence of appropriate financial resources. The European Charter of Local Self-Government is an important legal act regarding the question of local self-government in general, including its financing, since this act sets a number of standards that represent a common frame for national legislators. This paper tends to analyze the legislation of the Republic of Serbia and the Republic of Srpska concerning financing and its compliance with the principles from the Charter. In order to achieve this goal, dogmatic and comparative methods will be used, as well as statistical data. Upcoming analysis will show that the legislation in Serbia and Srpska is not in toto in accordance with the standards prescribed in the Charter regarding the financing of local self-government units.
References
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Aristovnik, A. (2012). Fiscal Decentralization in Eastern Europe: Trends and Selected Issues. Transylvanian Review of Administrative Sciences 37(E), 6-22.
Blöchliger, H., Merk, O., Charbit, C., & Mizell, L. (2007). Fiscal Equalisation in OECD Countries. OECD Working Papers on Fiscal Federalism (4), 1–39.
Congress of Local and Regional Authorities (2014). Adequate financial resources for local authorities. https://rm.coe.int/1680718ef4.
Congress of Local and Regional Authorities (2017). Local and regional democracy in Serbia. https://rm.coe.int/local-and-regional-democracy-in-serbia-monitoring-committee-rapporteur/168074fb82.
Congress of Local and Regional Authorities (2019). Local and regional democracy in Bosnia and Herzegovina. https://rm.coe.int/local-and-regional-democracy-in-bosnia-and-herzegovina-monitoring-comm/168098072a.
Congress of Local and Regional Authorities (2020). A contemporary commentary by the Congress on the explanatory report to the European Charter of Local Self-Government. https://rm.coe.int/contemporary-commentary-by-the-congress-on-the-explanatory-report-to-t/1680a06149.
Congress of Local and Regional Authorities (2024). Report on the Compliance of Local Self-Government Financing in Republika Srpska with the European Charter of Local Self-Government. https://www.alvrs.com/UcitaneSlike/admin/Dokumenti/report-on-the-compliance_eng-final-1.pdf.
Council of Europe Committee of Ministers, Recommendation Rec(2005)1 of the Committee of Ministers to member States concerning the financial resources of local and regional authorities. https://search.coe.int/cm?i=09000016805db09e.
Dimitrijević, P., Lončar, Z. & Vučetić, D. (2020). Pravo lokalne samouprave. Službeni glasnik.
Drew, J. (2022). Saving Local Government: Financial Sustainability in a Challenging World. Springer.
European Commission (2021). Self-rule index for local authorities in the EU, Council of Europe and OECD countries, 1990-2020”. https://ec.europa.eu/regional_policy/sources/policy/analysis/KN-07-22-144-EN-N.pdf.
Finžgar, M. & Oplotnik, Ž. J. (2013). Comparison of Fiscal Decentralization Systems in EU-27 According to Selected Criteria. Lex Localis - Journal of Local Self-Government 11(3), 651–672.
Kirchmair, L. (2015). International Law and Public Administration: The European Charter of Local Self-Government. Pro Publico Bono 3(3), 124–135.
NALAS – Network of Associations of Local Authorities of South-East Europe (2024). Fiscal Decentralisation Indicators for South-East Europe. https://nalas-observatory.eu/publications/23.
Orlović, S. P. & Rajić, N. N. (2021). Konsultacije centralnih i lokalnih organa u oblasti finansiranja u Srbiji. Zbornik radova Pravnog fakulteta u Novom Sadu 55(1), 113–128.
Pál, Á., & Radvan, M. (2024). Constitutional Regulation of Local Financial Autonomy in the Visegrad Countries. Studia Iuridica Lublinensia 33(1), 207–227.
Radvan, M. (2017). Article 9 of the European Charter of Local Self-Government in the Czech Republic. Financial Law Review 4(2), 7–21.
Stanković, Marko. (2015). Lokalna samouprava u Srbiji. Prošlost, sadašnjost, budućnost. Pravni fakultet Univerziteta u Beogradu.
The Decision on Criteria for Assessing the Degree of Development of Local Self-Government Units in the Srpska, Official Gazette of the Republic of Srpska, 56/23.
The Decision on Degree of Development of LSG units in Srpska in 2024, Official Gazette of the Republic of Srpska, 93/23.
The Law on Borrowing, Debt, and Guarantees of the Republic of Srpska, Official Gazette of the Republic of Srpska, 71/12, 52/14, 114/17, 131/20 and 90/21.
The Law on Budget System of the Republic of Srpska, Official Gazette of the Republic of Srpska, 121/12, 52/14, 103/15 and 15/16.
The Law on Concessions of the Republic of Srpska, Official Gazette of the Republic of Srpska, 59/13, 16/18, 70/20 and 111/21.
The Law on Local Self-Government Financing of the Republic of Serbia, Official Gazette of the Republic of Serbia, 62/2006, 47/2011, 93/2012, 99/2013, 125/2014, 95/2015, 83/2016, 91/2016, 104/2016, 96/2017, 89/2018, 95/2018, 86/2019, 126/2020, 99/2021, 111/2021, 124/2022, 97/2023 and 85/2024.
The Law on Local Self-Government of the Republic of Serbia, Official Gazette of the Republic of Serbia, 129/2007, 83/2014, 101/2016, 47/2018 and 111/2021.
The Law on Local Self-Government of the Republic of Srpska, Official Gazette of the Republic of Srpska, 97/16, 36/19 and 61/21.
The Law on Regional Development of the Republic of Serbia, Official Gazette of the Republic of Serbia, 51/2009, 30/2010 and 89/2015.
The Real Estate Tax Law of the Republic of Srpska, Official Gazette of the Republic of Srpska, 91/15.
Vlada Republike Srbije (2021). Program za reformu sistema lokalne samouprave u Republici Srbiji za period od 2021. do 2025. godine. http://mduls.gov.rs/wp-content/uploads/Program-za-reformu-sistema-lokalne-samouprave-u-Republici-Srbiji-za-period-od-2021.-do-2025.-godine.docx? script=lat.
Vlada Republike Srpske (2023). Dokument okvirnog budžeta Republike Srpske za period 2024-2026. https://vladars.rs/sr-SP-Cyrl/Vlada/Ministarstva/mf/PPP/Pages/Dokument_okvirnog_budzeta.aspx.
Wollman, H. (2024). Local Government and Governance in Germany Challenges, Responses and Perspectives. Springer.
