Usklađenost pravila o finansiranju lokalne samouprave u Republici Srbiji i Republici Srpskoj s Evropskom poveljom o lokalnoj samoupravi
Ključne reči:
lokalna samouprava, Evropska povelja o lokalnoj samoupravi, finansiranje, standardi
Sažetak
Neophodan preduslov za postojanje i funkcionisanje lokalne samouprave je postojanje odgovarajućih finansijskih resursa. Evropska povelja o lokalnoj samoupravi je značajan pravni akt za lokalnu samoupravu kao takvu, uključujući i njeno finansiranje, budući da ovaj akt postavlja niz standarda koji predstavljaju zajednički okvir za domaće zakonodavce. Ovaj rad teži da analizira zakonodavstva Republike Srbije i Republike Srpske u pogledu finansiranja i usaglašenost njihovu usaglašenost sa principima iz Povelje. U nastojanju da se ostvari ovaj cilj, koristiće se dogmatski i komparativni metod, kao i statistički podaci. Predstojeća analiza će pokazati da zakonodavstava Srbije i Srpske nisu u celosti usaglašena sa standardima iz Povelje koje se tiču finansiranja lokalne samouprave.
Reference
Aleksić, V. (2008). Ciljevi novog sistema finansiranja lokalne samouprave u Republici Srbiji. Pravo – teorija i praksa 25(3-4), 31–36.
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.
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.
