Demokratizacija srpskog društva kroz prizmu poreza na imovinu
Sažetak
Proces fiskalne decentralizacije, koji je svojstven za savremena društva, pored fiskalnog efekta ima i politički efekat koji je usmeren na potrebu nosilaca političke moći da se približe građanima, tj. ona se vidi često i kao deo procesa demokratizacije jednog društva. U okviru tog procesa sve veći značaj dobija porez na imovinu. Ni Srbija u tom pogledu ne predstavlja izuzetak. U radu će se utvrditi da li porez na imovinu u Srbiji ima obeležja instrumenta ostvarivanja fiskalne decentralizacije. Takođe, utvrdiće se i na koji način ovaj poreski oblik, kao značajan izvor prihoda lokalnih vlasti, doprinosi razvoju demokratije našeg društva na lokalnom nivou.
Reference
Avramović, Z. (2006). The Contradictions of Democracy Globalization. Sociološki pregled 40 (1), 115–125. DOI: 10.5937/socpreg0601115A [In Serbian]
Avramović, Z. (2010). Knowledge on Democracy and Knowledge in the Democracy. Sociološki pregled 44 (1), 63–78. DOI: 10.5937/socpreg1001063A[In Serbian]
Balamatsias, P. (2018). Democracy and Taxation. Economics vol. XII (27), 1–28. Available at: http://www.economics-ejournal.org/economics/journalarticles/2018-27/
/>Begović, B. (2005). Property Taxes in Serbia: Current Situation and Proposal for Reform. Finansije, vol LX (1–6), 37–57 [In Serbian]
Cvjetković, C. (2015a). Property tax in Statics (doctoral dissertation). Pravni fakultet u Beogradu, Beograd [In Serbian]
Cvjetković, C. (2015b). Evasion of the Property Tax in the Republic of Serbia. Finansije vol. LXX (1–6), 90–103 [In Serbian]
Cvjetković Ivetić, C, Milošević, G, Baturan, L. (2019). Depreciation of Real Estate for the Purpose of Property Tax. Zbornik radova Pravnog fakulteta u Novom Sadu, vol. LIII (3), 1065–1080 [In Serbian]
Cvjetković Ivetić, C, Milošević, G, Baturan, L. (2021). Tax Reliefs for Residential Property Occupied by the Payers of the Property Tax. Zbornik radova Pravnog fakulteta u Novom Sadu vol. LV (3), 973–990 [In Serbian]
Council of Europe (2013). European Charter of Local Self-Government. Strasbourg: Congress of Local and Regional Authorities of the Council of Europe. Available at: https:// rm.coe.int/168007a088
Ilić Popov, G. (2018). Economic, Social and Political Function of Property Tax in Serbia. In: O. Vujović (ed.) Collection of Papers from Scientific Conference with International Participation Universally and Particularity at Law (443–456). Kosovska Mitrovica: Univerzitet u Prištini sa privremenim sedištem u Kosovskoj Mitrovici [In Serbian]
Jaakkola, Ј. (2019). A Democratic Dilemma of European Power to Tax: Reconstructing the Symbiosis between Taxation and Democracy beyond the State?. German Law Journal vol. XX (5), 660–678. Available at: https://www.cambridge.org/core/journals/ german-law-journal/article/democratic-dilemma-of-european-power-to-tax-recon-structing-the-symbiosis-between-taxation-and-democracy-beyond-the-state/860D-DA3B311065FBB56AB4AC15650B46
Krtalić, S, Gasparini, A. (2007). How to Approach Fiscal Decentralization?. Economic Research – Ekonomska istraživanja, vol. XX (2), 104–115. Available at: https://hrcak. srce.hr/21468 [In Croatian]
Law on Property Taxes, Official Gazette of the Republic of Serbia, No. 26/01, Official Gazette of the Federal Republic of Yugoslavia, No. 42/02, Official Gazette of the Republic of Serbia, No. 80/2002, 80/2002, 135/04, 61/07, 5/09, 101/10, 24/11, 78/11, 57/12, 47/13, 68/14, 95/18, 99/18, 86/19, 144/20, 118/21 [In Serbian]
Popović, D. (2017). Tax Law. Beograd: Pravni fakultet u Beogradu [In Serbian]
Rosen, H, Gayer T. (2009). Public Finance. Beograd: Ekonomski fakultet u Beogradu [In Serbian]
Rosengard, J. (2012). The Tax Everyone Loves to Hate: Principles of Property Tax Reform. Cambridge: Mossavar Rahmani Center for Business and Government, Harvard Kennedy School, 1–19. Available at: https://www.hks.harvard.edu/centers/mrcbg/ publications/fwp/2012-10
Sarmitsha, P., Jaideep, R. (2010). Fiscal Decentralization and Development: How Crucial is Local Politics?. Bonn: Institute for Labor and Economics
Shah, A, Thompson, T. (2004). Implementing Decentralized Local Governance: A Treacherous Road with Potholes, Detours and Road Closures. Washington: World Bank. Available at: https://openknowledge.worldbank.org/bitstream/handle/10986/14178/wps3353. pdf?sequence=1&isAllowed=y
Tajudeen Bioye, A. (2005). Building Local Governance Fiscal Autonomy through Property Taxation Financing Option. International Journal of Strategic Property Management vol. IX (4), 201–214. Available at: https://www.tandfonline.com/doi/abs/10.1080/16 48715X.2005.9637537
Trasbeg, V. (2004). From Land to Property Tax in Estonia. Research Paper. Tartu: University of Tartu Available at: http://docplayer.net/43043979-From-land-to-property-tax-in-estonia-viktor-trasberg-university-of-tartu.html
/>Vasiljević, D. (2015). Assessment of the Base of the Property Tax in Serbia – Dismantling a Misconception. Beograd: Stalna konferencija gradova i opština [In Serbian]
Vasiljević, D. (2017).Property Tax – International Experience and Practice in Serbia. Beograd: Stalna konferencija gradova i opština [In Serbian]
Vazquez Martinez, J, McNab, R. (1997). Fiscal Decentralization, Economic Growth and Democratic Governance. Atlanta: Georgia State University. Available at: https://pdf. usaid.gov/pdf_docs/pnacb740.pdf