TY  - JOUR
AU  - Milovanović, Dobrosav
AU  - Simovic, Darko
AU  - Vukasinović Radojičić, Zorica
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/827
AB  - One of the key dilemmas faced in organizing a state and society concerns the importance afforded to central and local goals and interests. Adaptation to demographic, economic, political, scientific and technological changes in the environment requires changes in the status and role of local self-government. Adding to this mix, the constitutional and administrative traditions of Serbia affect the establishment and development of local self-government. Therefore, the enhancement of the model of local self-government must be studied using the historical method, among others. This paper aims to provide an overview of the historical development of local self-government in Serbia from the period of Developed Feudalism up to the mid-1990s. Historical considerations and traditions are vital to sustaining a certain practice of territorial decentralization of state power and to envisaging future solutions for the effective territorial organization and models of local (self) government in accordance with the realities of the region.
PB  - Inst Local Self-Government Public Procurement Maribor, Maribor
T2  - Lex Localis - Journal of Local Self-Government
T1  - The History of the Development of Local (Self) Government in Serbia
EP  - 116
IS  - 1
SP  - 101
VL  - 13
DO  - 10.4335/13.1.101-116(2015)
UR  - conv_2913
ER  - 

@article{
author = "Milovanović, Dobrosav and Simovic, Darko and Vukasinović Radojičić, Zorica",
year = "2015",
abstract = "One of the key dilemmas faced in organizing a state and society concerns the importance afforded to central and local goals and interests. Adaptation to demographic, economic, political, scientific and technological changes in the environment requires changes in the status and role of local self-government. Adding to this mix, the constitutional and administrative traditions of Serbia affect the establishment and development of local self-government. Therefore, the enhancement of the model of local self-government must be studied using the historical method, among others. This paper aims to provide an overview of the historical development of local self-government in Serbia from the period of Developed Feudalism up to the mid-1990s. Historical considerations and traditions are vital to sustaining a certain practice of territorial decentralization of state power and to envisaging future solutions for the effective territorial organization and models of local (self) government in accordance with the realities of the region.",
publisher = "Inst Local Self-Government Public Procurement Maribor, Maribor",
journal = "Lex Localis - Journal of Local Self-Government",
title = "The History of the Development of Local (Self) Government in Serbia",
pages = "116-101",
number = "1",
volume = "13",
doi = "10.4335/13.1.101-116(2015)",
url = "conv_2913"
}

Milovanović, D., Simovic, D.,& Vukasinović Radojičić, Z.. (2015). The History of the Development of Local (Self) Government in Serbia. in Lex Localis - Journal of Local Self-Government
Inst Local Self-Government Public Procurement Maribor, Maribor., 13(1), 101-116.
https://doi.org/10.4335/13.1.101-116(2015)
conv_2913

Milovanović D, Simovic D, Vukasinović Radojičić Z. The History of the Development of Local (Self) Government in Serbia. in Lex Localis - Journal of Local Self-Government. 2015;13(1):101-116.
doi:10.4335/13.1.101-116(2015)
conv_2913 .

Milovanović, Dobrosav, Simovic, Darko, Vukasinović Radojičić, Zorica, "The History of the Development of Local (Self) Government in Serbia" in Lex Localis - Journal of Local Self-Government, 13, no. 1 (2015):101-116,
https://doi.org/10.4335/13.1.101-116(2015) .,
conv_2913 .

TY  - JOUR
AU  - Simović, Darko
PY  - 2012
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1543
AB  - Širenje ustavne žalbe u okvirima evropskog konstitucionalizma poslednje dekade XX veka, ali i njeno konstituisanje u srpski ustavni sistem 2006. godine, izaziva porast interesovanja za ovim pravnim institutom. Imajući u vidu da uporedno pravo ne pruža jedinstven institucionalni model ustavne žalbe, kao i relativno kratkotrajno iskustvo Republike Srbije sa ovim institutom, ne iznenađuje činjenica da je u našoj teoriji otvoreno mnogo pitanja na ovom polju. Upravo iz tog razloga autor je nastojao da prvenstveno kroz uporednu analizu institucionalnih modela tri ugledna primera, Nemačke, Austrije i Španije, obogaćenu pojedinim specifičnostima pravnih sistema u kojima je naknadno konstitucionalizovana ustavna žalba, pruži teorijsko-pravni okvir ovog pravnog sredstva.
AB  - The expansion of constitutional complaint through the landscape of European constitutionalism in the last decade of the XX century, as well as its implementation in the Serbian constitutional system in 2006, have increased the interest of Serbian legal scholars in this legal instrument. Comparative law does not provide a uniform institutional model of constitutional complaint, and experience of the Republic of Serbia with respect to this institute is very short. As a result, many questions regarding constitutional complaint have been raised in Serbian legal theory so far. This paper offers a theoretical and legal framework of the instrument of constitutional complaint. The author firstly examines the institutional models of three countries − Germany, Austria and Spain, and, secondly, deals with some specific characteristics of other constitutional systems which have subsequently introduced this legal instrument.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Ustavna žalba - teorijsko-pravni okvir
T1  - Theoretical and legal framework of constitutional complaint
EP  - 223
IS  - 1
SP  - 203
VL  - 60
UR  - conv_3103
ER  - 

@article{
author = "Simović, Darko",
year = "2012",
abstract = "Širenje ustavne žalbe u okvirima evropskog konstitucionalizma poslednje dekade XX veka, ali i njeno konstituisanje u srpski ustavni sistem 2006. godine, izaziva porast interesovanja za ovim pravnim institutom. Imajući u vidu da uporedno pravo ne pruža jedinstven institucionalni model ustavne žalbe, kao i relativno kratkotrajno iskustvo Republike Srbije sa ovim institutom, ne iznenađuje činjenica da je u našoj teoriji otvoreno mnogo pitanja na ovom polju. Upravo iz tog razloga autor je nastojao da prvenstveno kroz uporednu analizu institucionalnih modela tri ugledna primera, Nemačke, Austrije i Španije, obogaćenu pojedinim specifičnostima pravnih sistema u kojima je naknadno konstitucionalizovana ustavna žalba, pruži teorijsko-pravni okvir ovog pravnog sredstva., The expansion of constitutional complaint through the landscape of European constitutionalism in the last decade of the XX century, as well as its implementation in the Serbian constitutional system in 2006, have increased the interest of Serbian legal scholars in this legal instrument. Comparative law does not provide a uniform institutional model of constitutional complaint, and experience of the Republic of Serbia with respect to this institute is very short. As a result, many questions regarding constitutional complaint have been raised in Serbian legal theory so far. This paper offers a theoretical and legal framework of the instrument of constitutional complaint. The author firstly examines the institutional models of three countries − Germany, Austria and Spain, and, secondly, deals with some specific characteristics of other constitutional systems which have subsequently introduced this legal instrument.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Ustavna žalba - teorijsko-pravni okvir, Theoretical and legal framework of constitutional complaint",
pages = "223-203",
number = "1",
volume = "60",
url = "conv_3103"
}

Simović, D.. (2012). Ustavna žalba - teorijsko-pravni okvir. in Anali Pravnog fakulteta u Beogradu, 60(1), 203-223.
conv_3103

Simović D. Ustavna žalba - teorijsko-pravni okvir. in Anali Pravnog fakulteta u Beogradu. 2012;60(1):203-223.
conv_3103 .

Simović, Darko, "Ustavna žalba - teorijsko-pravni okvir" in Anali Pravnog fakulteta u Beogradu, 60, no. 1 (2012):203-223,
conv_3103 .

TY  - JOUR
AU  - Kulić, Mirko
AU  - Milošević, Goran
PY  - 2011
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1491
AB  - Države često pribegavaju zaoštravanju krivičnih sankcija prema onima koji neuredno izvršavaju poreske obaveze. Umesto da organizovanije preduzima mere za otklanjanje uzroka poreskog kriminaliteta, Srbija nastoji da problem reši dogradnjom krivičnog zakonodavstva. Propisano je šest krivičnih dela kojima se javnim prihodima pruža krivičnopravna zaštita. Centralno mesto među njima pripada krivičnim delima poreske utaje i neuplaćivanja poreza po odbitku. Posledice ovih krivičnih dela su kako nepovoljni fiskalni efekti, tako i reperkusije na ekonomsko-političkom i socijalno-političkom planu. Izbegavanje plaćanja poreza izaziva posledice koje po svom značaju mogu da budu ozbiljne za nacionalnu privredu. U prvom delu rada se analiziraju osnovni elementi ovih krivičnih dela i pojedina sporna pitanja, a potom se ukazuje na pogrešan stav koji preovlađuje u sudskoj praksi da se krivično delo neuplaćivanja poreza po odbitku kvalifikuje kao krivično delo poreske utaje. Stoga autori predlažu da je potrebno izvršiti odgovarajuću intervenciju u Krivičnom zakoniku, iz koje bi nedvosmisleno proisticalo da se krivičnim delom neuplaćivanja poreza po odbitku pruža krivičnopravna zaštita svim oblicima javnih prihoda koji se plaćaju po odbitku, a ne samo porezu.
AB  - Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal legislation. There are six criminal offences which provide for criminal law protection of public revenues. Among these criminal offences, the central place belongs to the criminal offence of tax evasion and criminal offence of nonpayment of withholding tax. The consequences of these criminal offences are both adverse fiscal effects and repercussions on economical and political and socio-political level. Tax evasion causes consequences which by their significance can be serious to national economy. The first part of the paper analyzes the basic elements of these criminal offences and points to certain controversial issues, and then states the wrong position which prevails in court practice that criminal offence of non-payment of withholding tax is qualified as criminal offence of tax evasion. Therefore, the authors suggest that it is necessary to make an appropriate intervention in the Criminal Code, which would undoubtedly state that criminal offence of non-payment of withholding tax provides criminal law protection to all forms of public revenues, and not only tax.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu
T1  - Relation of criminal offence of tax evasion and criminal offence of non-payment of withholding tax in Serbian criminal law
EP  - 343
IS  - 2
SP  - 321
VL  - 59
UR  - conv_3136
ER  - 

@article{
author = "Kulić, Mirko and Milošević, Goran",
year = "2011",
abstract = "Države često pribegavaju zaoštravanju krivičnih sankcija prema onima koji neuredno izvršavaju poreske obaveze. Umesto da organizovanije preduzima mere za otklanjanje uzroka poreskog kriminaliteta, Srbija nastoji da problem reši dogradnjom krivičnog zakonodavstva. Propisano je šest krivičnih dela kojima se javnim prihodima pruža krivičnopravna zaštita. Centralno mesto među njima pripada krivičnim delima poreske utaje i neuplaćivanja poreza po odbitku. Posledice ovih krivičnih dela su kako nepovoljni fiskalni efekti, tako i reperkusije na ekonomsko-političkom i socijalno-političkom planu. Izbegavanje plaćanja poreza izaziva posledice koje po svom značaju mogu da budu ozbiljne za nacionalnu privredu. U prvom delu rada se analiziraju osnovni elementi ovih krivičnih dela i pojedina sporna pitanja, a potom se ukazuje na pogrešan stav koji preovlađuje u sudskoj praksi da se krivično delo neuplaćivanja poreza po odbitku kvalifikuje kao krivično delo poreske utaje. Stoga autori predlažu da je potrebno izvršiti odgovarajuću intervenciju u Krivičnom zakoniku, iz koje bi nedvosmisleno proisticalo da se krivičnim delom neuplaćivanja poreza po odbitku pruža krivičnopravna zaštita svim oblicima javnih prihoda koji se plaćaju po odbitku, a ne samo porezu., Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal legislation. There are six criminal offences which provide for criminal law protection of public revenues. Among these criminal offences, the central place belongs to the criminal offence of tax evasion and criminal offence of nonpayment of withholding tax. The consequences of these criminal offences are both adverse fiscal effects and repercussions on economical and political and socio-political level. Tax evasion causes consequences which by their significance can be serious to national economy. The first part of the paper analyzes the basic elements of these criminal offences and points to certain controversial issues, and then states the wrong position which prevails in court practice that criminal offence of non-payment of withholding tax is qualified as criminal offence of tax evasion. Therefore, the authors suggest that it is necessary to make an appropriate intervention in the Criminal Code, which would undoubtedly state that criminal offence of non-payment of withholding tax provides criminal law protection to all forms of public revenues, and not only tax.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu, Relation of criminal offence of tax evasion and criminal offence of non-payment of withholding tax in Serbian criminal law",
pages = "343-321",
number = "2",
volume = "59",
url = "conv_3136"
}

Kulić, M.,& Milošević, G.. (2011). Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu. in Anali Pravnog fakulteta u Beogradu, 59(2), 321-343.
conv_3136

Kulić M, Milošević G. Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu. in Anali Pravnog fakulteta u Beogradu. 2011;59(2):321-343.
conv_3136 .

Kulić, Mirko, Milošević, Goran, "Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu" in Anali Pravnog fakulteta u Beogradu, 59, no. 2 (2011):321-343,
conv_3136 .