Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.
Кључне речи:
Slovenia / Serbia / self-imposed contribution / local public revenues / local finance
Извор:
Lex Localis - Journal of Local Self-Government, 2018, 16, 3, 613-630
Издавач:
Inst Local Self-Government Public Procurement Maribor, Maribor
TY - JOUR
AU - Podlipnik, Jernej
AU - Ilić-Popov, Gordana
PY - 2018
UR - https://ralf.ius.bg.ac.rs/handle/123456789/1067
AB - Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.
PB - Inst Local Self-Government Public Procurement Maribor, Maribor
T2 - Lex Localis - Journal of Local Self-Government
T1 - Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature
EP - 630
IS - 3
SP - 613
VL - 16
DO - 10.4335/16.3.613-630(2018)
UR - conv_3015
ER -
@article{
author = "Podlipnik, Jernej and Ilić-Popov, Gordana",
year = "2018",
abstract = "Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.",
publisher = "Inst Local Self-Government Public Procurement Maribor, Maribor",
journal = "Lex Localis - Journal of Local Self-Government",
title = "Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature",
pages = "630-613",
number = "3",
volume = "16",
doi = "10.4335/16.3.613-630(2018)",
url = "conv_3015"
}
Podlipnik, J.,& Ilić-Popov, G.. (2018). Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature. in Lex Localis - Journal of Local Self-Government
Inst Local Self-Government Public Procurement Maribor, Maribor., 16(3), 613-630.
https://doi.org/10.4335/16.3.613-630(2018)
conv_3015
Podlipnik J, Ilić-Popov G. Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature. in Lex Localis - Journal of Local Self-Government. 2018;16(3):613-630.
doi:10.4335/16.3.613-630(2018)
conv_3015 .
Podlipnik, Jernej, Ilić-Popov, Gordana, "Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature" in Lex Localis - Journal of Local Self-Government, 16, no. 3 (2018):613-630,
https://doi.org/10.4335/16.3.613-630(2018) .,
conv_3015 .
