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Javne financije i teorija javnog izbora: Doprinos Knuta Wicksella
In: Politička misao, Band 35, Heft 2, S. 171-188
The author demonstrates the importance of public finances as a source of the theory of public choice. He identifies the contributions of the continental theorists of public choice from late 19th and early. 20th century, particularly that of the Swedish economist Knut Wicksell. The author considers his concept of the method of fair taxation the central source of the theory of public choice by James Buchanan and other representatives of the Virginian school. In the author's opinion, Wicksell's approach is basically normative but the author's detailed analysis of Wicksell's key work on the theory of fair taxation points to a series of salient points which are redolen of the positive theory of public choice as it was mapped out in the middle of the 20th century. (SOI : PM: S. 188)
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Belje izmedju dva svjetska rata: Uloga politike u organizaciji beljskog gospodarstva od 1918. do 1941. godine
In: Časopis za suvremenu povijest: Journal of contemporary history, Band 30, Heft 3, S. 507-525
ISSN: 0590-9597
Because it was the estate of a junior branch of the Habsburg family, Belje was treated as land confiscated by the state after 1918. At first it was occupied by the army, then it came under the administration of the National government of Baranja, Backa and Banat, and finally it fell under the control of the Ministry of Trade and the Ministry of Finances in Belgrade, which meant that it was officially the property of the crown. All this had a negative effect on the economy of the estate, which became a problematic enterprise instead of a model of successful agricultural production. Following the death of King Alexander, and with the establishment of commercial ties between the Kingdom of Yugoslavia and the Third Reich, Belje attained relative independence in its export policy. Nonetheless, as regards the hiring of labourers and connections with Croatia, Great Serbian policy continued to hold sway. (SOI : CSP: S. 525)
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Podrzavljenje imovine Zidova u NDH
In: Časopis za suvremenu povijest: Journal of contemporary history, Band 30, Heft 3, S. 429-453
ISSN: 0590-9597
The nationalization of Jewish property in the Independent State of Croatia was carried out through a number of legal decrees: the legal decree concerning the mandatory reporting of Jewish property and commerce of June 5, 1941, the legal decree concerning property of individuals deported from the territory of the Independent State of Croatia (NDH) of August 7, 1941, and the legal decree concerning the nationalization of Jewish property of October 30, 1943. The promulgation of these decrees was entrusted to the state directorate and the state treasury, more specifically, the treasury's office of nationalized property. With these measures the Ustasa government wanted to emancipate the national economy from Jewish capital, so this aspect of economic policy was called the "arianization of production". On the basis of available documents from the Croatian national parliament (Sabor) and official reports from the office of nationalized property it is possible to substantiate the value of Jewish property nationalized by September 15, 1943 (including movable goods, buildings, retail and industrial trades, and valuables) at 6,711.369,971 kunas. Further, according to the documentation of the committee in Zagreb administering the donations of Jews to help finance the state, it can be shown that on October 31, 1941 Jews voluntarily procured to the state a total of 106,533.929,67 kunas, which amounts to 1065,339 kilograms of gold. (SOI : CSP: S. 453)
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Finansiranje subcentralnih nivoa vlasti u Republici Srbiji
The institutional collapse of a once unique state SFR Yugoslavia at the beginning of the 1990s, devastated economy, hyperinflation, corruption and general tendencies contrary to the processes in developed countries, in a nutshell - the entire macroeconomic environment being unstable, - brought about the need for political, economic, social and institutional reforms in the Republic of Serbia. The reform, among other things, and for the study of the factual issues it is exceptionally significant, covered the system of resource distribution and jurisdiction between the central and subcentral levels of government. Numerous changes which then occurred in the last twenty years or so, and which are still going on, have influenced political and territorial polity of our country to become decentralized, as well as the financial and fiscal relations between the levels of the Establishment. In the spirit of reform commitments, Republic of Serbia brought in a new Constitution and adopted copious amounts of laws, whose ultimate intention was promoting the fiscal system that would be in accordance with the latest theoretical findings and examples of good practice. In the structure of territorial organization of Republic of Serbia, autonomous provinces as entities of territorial autonomy, and municipalities, towns and the city of Belgrade have been established, as entities of local self-governance. Otherwise, subcentral authority levels in our country are facing many and various challenges when it comes to creating government revenue which, in its original or transferred form, remains available, used to finance their government expenditure, a constant need for their abundance and suitability, and all in order to constitute financial autonomy, followed by methods of governing the economic development, as well as the volume and content of jurisdiction. Considering the fact that the distribution of resources amongst sub-central levels of government is preceded by the distribution of responsibilities, associated is the dilemma of which functions are realized more efficiently on a central and which on a subcentral level of government, and further, to what extent these lower levels are to be subservient to the central state, that is, in what sense independent. In that matter, it is essential to establish the extent of the realized fiscal decentralization, since depending on that degree, fiscal power is delegated to subcentral levels, the performance of public services is more efficient and is in accordance with priorities and preferences of citizens, which is also a precondition of successful functioning of all the segments of the public sector and widespread democratization of a society.
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Из преписке Корнелија Станковића – истраживачки извештај о грађи из Архива Србије ; The Correspondence of Kornelije Stanković – Research Review of the Letters from the Serbian Archive
У раду је представљена група писама из преписке Корнелија Станковића која се налазе у Архиву Србије у Београду. У периоду између 1853. и 1865. године, Станковић је одржавао приватне и професионалне контакте са пријатељима, познаницима и сарадницима, међу којима су биле значајне личности из различитих друштвених кругова и културно-политичке јавне сфере на подручју Хабзбуршке монархије и Кнежевине Србије. Сачувана писма сведоче о многобројним композиторовим професионалним активностима, о условима у којима је живео и радио и културно-историјским приликама којима је био изложен. У раду се доноси листа најзначајнијих Станковићевих кореспондената и кратак преглед садржаја писама. ; The aim of the research offered in this article was to present a group of letters from the correspondence of Kornelije Stanković, kept in the Serbian Archive in Belgrade. In the period between 1853 and 1865, Stanković corresponded with a great number of his collaborators, connoisseurs and friends from different social groups. Many of them were important figures in the cultural and political sphere in the Habsburg Monarchy and the Princedom of Serbia. Besides a complete list of letters, parts of particular letters from the most important Stanković's correspondents were discussed in this article. They testify about numerous composer's artistic activities and his professional environment, as well as his intimate everyday life, his relationships with friends and family, the state of his health and finances. This part of Stanković's correspondence was observed as a source of important information about the composer's role in Serbian musical and cultural history.
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Razvoj lokalne samouprave i finansiranje investicionih projekata izdavanjem muncipalnih obveznica ; Development of local selfgovernment and financing of the investment projects through municipal bond issues
Centralna hipoteza koja se kroz ovaj rad analizirala jeste da li municipalne obveznice mogu biti instrument lokalnog ekonomskog razvoja. Ovo pitanje je od velikog značaja imajući u vidu da u procesu pridruživanja Srbije Evropskoj Uniji, lokalna samouprava će imati puno obaveza u svojoj nadležnosti, a vrednost projekata koje bi lokalne samouprave na putu ka Evropskoj Uniji trebale da finansiraju (samostalno ili u saradnji sa donatorima, centralnim nivoom vlasti, privatnim sektorom.) se procenjuje na između 3 i 5 milijardi evra. Dosadašnji pristup finansiranju investicionih projekata svakako neće biti dovoljan da se izađe u susret gore pomenutim zahtevima, pa je i glavna tema ovog rada šta lokalne samouprave treba da učine da bi kvalitativno unapredile proces finansiranja investicionih projekata u njihovoj nadležnosti. Sa nekih 15% budžetske potrošnje na lokalnom nivou, Srbija spada u red srednje decentralizovanih zemalja (prosek za OECD članice je 21%), ali po drugom pokazatelju, broju zaposlenih na lokalnom nivou, Srbija spada u grupu izrazito centralizovanih zemalja sveta (16% državne administracije je zaposleno na lokalnom nivou, a 84% na centralnom nivou). Uvođenjem programske klasifikacije budžeta kao obaveznog dela odluke o budžetu za 2015. godinu, stvorili su se uslovi za povećanje transparentnosti rada lokalne samouprave u Srbiji, a samim tim i za povećanje njenih nadležnosti i njene samostalnosti. Za bolju i efikasniju lokalnu vlast direktan izbor gradonačelnika (predsednika opštine) čini se kao dobro rešenje. Ovaj model lokalne vlasti se uspešno primenjuje i u razvijenim zemljama sveta i u zemljama u regionu, a i Srbija ga je imala u periodu od 2002. do 2007. godine. Srbija spada u red relativno samostalnih lokalnih samouprava koje samostalno ubiraju oko 30% svojih prihoda (izvorni prihodi), dok ustupljeni prihodi čine još oko 50% njihovih budžeta. Kako bi se napravili dalji koraci u jačanju samostalnosti lokalne samouprave u Srbiji, neki prihodi bi mogli da iz kategorije ustupljenih pređu u kategoriju izvornih prihoda (porez na prenos apsolutnih prava i porez na nasleđe i poklon, kao i porez na dohodak građana), ili da iz kategorije prihoda centralne vlasti pređu u nadležnost lokalne samouprave (porez na dobit preduzeća). Efikasnost lokalne samouprave u procesu planiranja i izvršenja budžeta i investicija ima dosta prostora za unapređenje, a slična situacija je i sa zaduživanjem. ; The central hypothesis that the author in this paper tried to confirm is whether municipal bonds can be an instrument for local economic development. This issue is of great importance given the fact that the process of joining the Serbia to European Union, the local governments will have a lot of obligations under their jurisdiction, and the value of projects that local governments should finance (independently or in cooperation with donors, central level of government, the private sector .) on the path towards the European Union is estimated on 3 to 5 billion euros. The current approach to financing investment projects will certainly not be sufficient to meet the above mentioned requirements and the main theme of this paper is what local governments should do to qualitatively improve the process of financing investment projects in their jurisdiction. With around 15% of budget spending at the local level, Serbia is categorized as middle decentralized country (the average for OECD member states is 21%), but according to the second indicator, the number of employees at the local level, Serbia belongs to the group of highly centralized countries in the world (16% of the state administration is employed at the local level, and 84% at the central level). With the introduction of a program classification of the budget as a mandatory part of the Budget decision for 2015, conditions for increase of the transparency of local selfgovernment in Serbia were created, providing the conditions for increase of local selfgovernment authority and independence. For better and more effective local government, the direct election of the mayor (municipal president) seems like a good solution. This model of local government is successfully applied in developed countries and countries in the region, while Serbia had this set up from 2002 to 2007. Serbia is one of the countries with relatively autonomous local governments that independently collect about 30% of its revenues (original/own revenues), while shared revenues are about 50% of their budgets. In order to make further steps in the process of strengthening the autonomy of local selfgovernments in Serbia, some revenues could be transferred from the category of shared into the category of own revenues (tax on transfer of absolute rights and taxes on inheritance and gifts, as well as personal income tax), or from the category of central government revenues to the jurisdiction of local self-governments (corporate income tax).
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Uticaj svetske ekonomske krize na privredni razvoj Srbije
In: Međunarodni problemi: Meždunarodnye problemy, Band 67, Heft 1, S. 106-127
ISSN: 0025-8555
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Medunarodni kontinuitet Srbije posle odvajanja Crne Gore
In: Međunarodni problemi: Meždunarodnye problemy, Band 58, Heft 3, S. 326-346
ISSN: 0025-8555
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Promena finansijskog položaja države kao bezbednosni problem
In: Međunarodni problemi: Meždunarodnye problemy, Band 68, Heft 2-3, S. 172-208
ISSN: 0025-8555
World Affairs Online