Property tax is a local income, which is applied in all modern tax systems. It is a part of direct taxes with personal income tax and corporate income tax. Property tax has a low level of the abundance, but it is represent one of the most important tax form. Presenting the institutional and legal framework and individual findings on the fiscal importance of the property tax, the aim is to emphasize the great importance of this tax levy in the tax system of the Republic of Serbia, especially under the influence of fiscal decentralization and give recommendations for local government revenue to become more plenteous and more efficient. Taxpayers' respect for the legislation, greater coverage of taxpayers and objects of taxation are just some of the ways that will contribute to the improvement of property taxation in Republic of Serbia. ; Porez na imovinu je lokalni prihod koji se primenjuje u svim savremenim poreskim sistemima. Pripada grupi direktnih poreza zajedno sa porezom na dohodak građana i porezom na dobit preduzeća. On se karakteriše niskom izdašnošću, ali bez obzira na to, predstavlјa jedan od najznačajnijih poreskih oblika. Prikazom institucionalnog i pravnog okvira i pojedinih nalaza o fiskalnom značaju poreza na imovinu, cilј ovog rada je ukazati na veliki značaj ovog fiskaliteta u poreskom sistemu Republike Srbije, naročito pod uticajem fiskalne decentralizacije. Takođe, neophodno je dati preporuke za povećanje izdašnosti i efikasnosti ovog poreza. Poštovanje zakonske regulative od strane poreskih obveznika, veći obuhvat poreskih obveznika i predmeta oporezivanja samo su neki od načina koji će doprineti unapređenju oporezivanja imovine u Republici Srbiji.
The subject matter of the paper includes criminal legal (theoretical, normative and practical) issues of financial investigation as an increasingly important instrument of adequacy of the state response to property crime. A lot of issues have been analysed and particular attention has been paid to the following issues: the notion and assumptions of the adequacy of the state response to property crime; criminal and political reasons for the necessity of conducting a financial investigation, as well as the most important features of its standardization and practical realization (conditions, subject matter and objectives, as well as the basic principles of its implementation – urgency and timeliness of the procedure, exclusion of the possibility of invoking confidentiality of data, transfer of burden of proof to the suspect, confidentiality of the collected data, etc.) At the end of the paper, the authors' position regarding the adequacy of the analysed legal norms in terms of the desired degree of success in detecting, proving and confiscating property acquired through the commission of criminal offenses is presented. ; Предмет анализе у раду су кривичноправна (теоретска, нормативна и практича) питања финансијске истраге као све значајнијег инструмента адекватности државне реакције на криминалитет с имовинским обележјем. Међу немалим бројем анализираних питања посебна пажња је посвећена питањима која се тичу: појма и претпоставки адекватности државне реакције на криминалитет с имовинским обележјем; криминално-политичких разлога неопходности спровођења финансијске истраге као и најважнијих особености њеног нормирања и практичне реализације (услова, предмета и циља, као и основних начела њеног спровођења - хитност и благовременост поступања, искључење могућности позивања на тајност података, пребацивање терета доказивања на осумњиченог, поверљивост прикупљених података и др). На крају рада изнет је став аутора по питању адекватности анализираних законских норми за жељени степен успешности откривања, доказивања и одузимања имовине стечене вршењем кривичних дела.
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)
In his main oeuvre from the field of political philosophy ('Basic Traits of the Philosophy of Right'), Hegel wished to reconcile civil society with state. Civil society is for Hegel the way of abstract notion of property concretization. Subjective form of property is evolutioning into objective relationships among title holders. It is in the state where the will is set free from its particular interests and is becoming free in the widest sense of the word. Since civil society is established as per marketing principles, it is subject to inequalities. Since inequalities bear destructive effect on the life in community, civic particularism may be overcome only in institutional way. That institution is the state as the 'seriousness of the spirit', and the essence of civil society. Civil society is a liberal one, and the state is based on liberal principles. For Hegel, contrary to Hobbes and Locke, liberal society is not a social contract among individuals who possessed some natural rights (property), but reciproque and equal agreement among citizens and states which wish to recognize themselves mutually. It is not an own interest, but searching for rational recognition. The same as citizens, states also wish to reconcile themselves mutually, what in the situation in Kosovo and Metohia alike gets the original form.
The author analyzes the problems of the relationship between the peasants and the state authority in Croatia concerning the restrictive policy of compulsory selling of agricultural produce. In the first postwar years the compulsory selling was intended to provide food for the population in passive regions. Later, that was a way to provide raw materials for industry and supplies for the cities. The so-called class policy towards the country was systematically built in the policy of compulsory selling, which was one of the main causes of the peasants' unrests in 1949. Different forms of resistance to that policy had reflected the accumulated social and political discontent which resulted in demonstrations, destruction of individual property, setting fire to the state property, and physical and armed attacks onto representatives of the authorities. (SOI : CSP: S. 232)
In this paper, we analyse two recent contributions to the Marxist critique of the political economy of art: the article "Artistic Labor and the Production of Value: An Attempt at a Marxist Interpretation" by José María Durán and the book Art and Value: Art's Economic Exceptionalism in Classical, Neoclassical and Marxist Economics by Dave Beech. While Durán emphasizes the emergence of the legal category of intellectual property rights as crucial for value production in art, Beech has reached the contrary conclusion that artistic labour does not produce value and that artistic production is therefore excepted from capitalist commodity production. In our paper, we criticize both conclusions. While agreeing with Beech that artistic labour does not produce value and is thus excepted from the ideology of commodity fetishism, we believe that through the ideology of converted forms it nevertheless becomes part of capitalist commodity production. We would argue that the sector of artistic production, through the converted form of monopoly rent, establishes a production relation with other, competitive, sectors of capitalist economy. This production relation is enabled by the ideology of aesthetic fetishism, supported by the ideology of legal fetishism through the category of intellectual property rights. Contrary to Durán, we thus conclude that intellectual property rights allow for a hidden transfer of surplus value produced by the workers in the competitive sectors of the capitalist economy. ; U tekstu analiziramo dva novija priloga marksističkoj kritici političke ekonomije umetnosti: članak "Umetnički rad i proizvodnja vrednosti: pokušaj marksističke interpretacije" Hozea Marije Durana [José María Durán] i knjigu Umetnost i vrednost: ekonomska izuzetnost umetnosti u klasičnoj, neoklasičnoj i marksističkoj ekonomici Dejva Biča [Dave Beech]. Dok Duran u svojoj analizi daje naglasak zasnivanju pravne kategorije prava na intelektualno vlasništvo kao determinanti proizvodnje vrednosti u umetničkoj proizvodnji, Bič dolazi u svojoj knjizi do suprotnog zaključka da umetnički rad ne proizvodi vrednost i da je time umetnička proizvodnja izuzeta iz kapitalističke robne proizvodnje. U našem tekstu kritikujemo oba zaključka. Sa Bičom se slažemo da umetnički rad ne proizvodi vrednost i da je time izuzet iz ideologije robnog fetišizma, ali smatramo da on putem ideologije preobraženih oblika postaje deo kapitalističke robne proizvodnje. Tvrdimo da sektor umetničke proizvodnje putem preobraženog oblika monopolske rente zasniva proizvodni odnos sa drugim, konkurentskim, sektorima kapitalističke privrede. Ovaj proizvodni odnos je omogućen ideologijom estetskog fetišizma koju podržava ideologija pravnog fetišizma putem kategorije prava na vlasništvo intelektualne svojine. Contra Duranu zaključujemo da pravo na vlasništvo intelektualne svojine omogućava skriveni prenos viška vrednosti koji su proizveli radnici konkurentskog sektora kapitalističke privrede.
The subject of this dissertation is the mutual relationship between institutions and economic growth and development. The analysis focuses especially on this relationship during the privatization process in Serbia, as well as the influence of institutional quality on the process of privatization. Accordingly, the theoretical framework of this thesis represents institutional economics, which as a theoretical concept, points out the role and importance of institutions for economic growth and development of each country. The institutions create the "rules of the game", that represent the normative framework of given economy, as well as the mechanisms that affect its efficiency. According to this theoretical concept, economic analysis can not be reduced to an examination of the market and market relations, but must also include the institutions that regulate the market and allow its efficient functioning. The dissertation first discusses the theoretical bases of institutional economics and provide the basic elements of its genesis (old institutionalism and new institutional economics). On this basis, the basic concepts of institutional economics are defined and their methodological meaning for the purposes of the analysis are determined in this dissertation. That is why it is specifically discussed the role of rules and contracts and property rights and transaction costs, particularly in terms of economic efficiency. Using the above basic concepts of institutional economics is analyzed and the fundamental question of this dissertation - the influence of institutional quality on the privatization process and its effects in Serbia, and consequently its economic growth and development. Different outcome of institutional reforms and attitude towards them is in transition countries resulted in different levels of their economic development and to a large extent determined by the character of the economic system and the quality of its institutions. Uneven development in these countries is due to the different institutional capacities, conditioned by the political and economic determinants. Developed countries in transition had the better of the institution, which has allowed them to implement the overall reform faster and more efficiently. On the other hand, the less developed countries find themselves in front of urgent institutional reforms that did not have adequate economic base, resulting in the potential for economic growth was much slower. There were no adequate and quality institutions. Determine what kind of economic and institutional environment did the process of privatization in Serbia is an important element of this dissertation. ; Predmet istraživanja ovog rada je međusobni odnos institucija i privrednog rasta i razvoja. Analiza se posebno fokusira na ovaj odnos tokom procesa privatizacije u Srbiji, kao i na uticaj kvaliteta institucija na sam proces privatizacije. U skladu sa tim, teorijski okvir ove disertacije predstavlja institucionalna ekonomija, koja kao teorijski koncept, u prvi plan ističe ulogu i značaj institucija za privredni rast i razvoj svake zemlje. Institucije kreiraju "pravila igre", odnosno predstavljaju normativni okvir date ekonomije, kao i mehanizme koji utiču na njenu efikasnost. Prema ovom teorijskom konceptu, ekonomska analiza se ne može svesti samo na ispitivanje tržišta i tržišnih odnosa, već mora obuhvatiti i institucije koje uređuju tržište i omogućavaju njegovo efikasno funkcionisanje. U radu se najprije razmatraju teorijske osnove institucionalne ekonomije i daju osnovni elementi njene geneze (stari institucionalizam i nova institucionalna ekonomija). Na toj osnovi se definišu osnovni pojmovi institucionalne ekonomije i određuje njihov metodološki smisao za potrebe analize koja se vrši u ovom radu. Tako se posebno razmatra uloga pravila i ugovora, te svojinska prava i transakcioni troškovi, prvenstveno sa aspekta ekonomske efikasnosti. Primjenom navedenih osnovnih pojmova institucionalne ekonomije analizira se i osnovno pitanje ovog rada – uticaj kvaliteta institucija na proces privatizacije i njegove efekte u Srbiji, a posledično i na njen privredni rast i razvoj. Različit ishod institucionalnih reformi i odnos prema njima je u zemljama u tranziciji rezultirao različitim nivoom njihovog ekonomskog razvoja i u značajnoj mjeri je odredio karakter ekonomskog sistema i kvalitet njegovih institucija. Nejednak razvoj u tim zemljama je posledica različitih institucionalnih kapaciteta, uslovljenih političkim i ekonomskim determinantama. Razvijenije zemlje u tranziciji su imale i kvalitetnije institucije, što im je omogućilo da sveukupne reforme sprovedu brže i efikasnije. Sa druge strane, manje razvijenije zemlje su se našle pred neodložnim institucionalnim reformama za koje nisu imale odgovarajuću ekonomsku podlogu, usled čega je njihov ekonomski razvoj bio znatno sporiji. Nisu postojale adekvatne i kvalitetne institucije. Utvrditi u kakvom ekonomskom i institucionalnom okruženju je tekao proces privatizacije u Srbiji predstavlja važan element ovog rada.
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)
Predmet istraživanja doktorske disertacije odnosi se na analizu značaja i mehanizama na koji institucionalna obeležja utiču na efikasnost nacionalnih ekonomija. Pritom, cilj je da se istraživanjem identifikuju relevantne normativne i pozitivne pozicije u pogledu uloge koju institucije imaju u ekonomskim procesima, kao i njihov međusobni odnos i relativna važnost pri uticaju na ekonomske performanse, sa posebnim osvrtom na iskustva privrednih sistema zemalja u tranziciji. Iz tog razloga, analizirane su osobenosti institucija kao jedinica ekonomske analize, raznovrsnost elemenata institucionalne strukture, kroz, naročit, osvrt na interakciju koja se pojavljuje između formalnih i neformalnih institucionalnih pravila. Uslovljenost ekonomskih performansi institucionalnim svojstvima analizirana je iz perspektive teorije transakcionih troškova, kao i teorije vlasničkih prava i mehanizmima kojima oni ostvaruju uticaj na ekonomske performanse. Iz razloga što značajan deo institucionalne strukture nastaje, ali se i menja, u okviru političkog sistema, efekti na ekonomsku aktivnost posmatrani su kroz uticaje koji nastaju kao posledica specifičnosti političkih institucija, odnosno, njihove stabilnosti, forme i centralizovanosti, kao i kvaliteta javnog upravljanja, uticaja rent-seeking-a i političkih konjunkturnih ciklusa. S obzirom da su postojanost i dinamika integralna svojstva svakog segmenta institucionalne strukture, deo istraživanja je orijentisan na analizu osnovnih elemenata, tipova i teorija institucionalnih promena, zavisnost promene institucija od istorijskog institucionalnog, formalnog i neformalnog, nasleđa, kontroverzi u pogledu transplantacije institucija, kao i uzroka institucionalne histereze i neuspeha. Na osnovu empirijskog istraživanja odnosa ekonomskih performansi i institucionalnog kvaliteta, utvrđeno je da nivo per capita dohotka odlučujuće zavisi od kvaliteta institucionalne strukture, efikasne zaštite vlasničkih prava, usklađenosti između formalnih i neformalnih pravila, čime institucionalne promene u pravcu unapređenja svih institucionalnih segmenata predstavljaju neophodnu pretpostavku efikasnijoj ekonomskoj aktivnosti. ; This paper refers to the analysis of the importance of the institutions and the mechanisms through which the institutional characteristics influence the efficiency of national economies. In this context, the main goals of the research are to identify and explain relevant normative and positive aspects of institutional theory, the way in which institutions affect economic processes, as well as the interrelation and relative importance of different institutional units in their influence on economic performance, with special emphasis on the experience of transition countries. For this purpose, the author has reviewed the uniqueness of institutions as units of economic analysis, the diversity of the elements of institutional structure, with the particular accent on interaction between formal and informal institutional rules. Dependence of economic performance upon the institutional characteristics has been analyzed from the perspective of transaction-cost theory, as well as the theory of property rights. Special attention is paid to the mechanism through which the property rights exercise their influence upon the efficient operation of economic system. Bearing in mind the fact that the important part of institutional structure is made within a political process, the effects of institutions are observed through the influences derived from political stability, political regime and the level of administrative and fiscal centralization. The quality of governance, the impact of rent-seeking activities and the influence coming from political and business cycles are additional important features in this regard. Since the institutions display the persistence and changeability at the same time, the important part of the research is dedicated to the analysis of different types and theories of institutional changes, the dependency of changes on the past formal and informal institutional development, the issues related to the transplantation of institutions and the causes of institutional hysteresis. Based on the empirical part of the thesis, we have reached the conclusion that the level of per capita income largely depends on the quality of institutions, especially the protection of property rights, as well as the harmonization between formal and informal institutions. This makes good institutions a decisive and long-lasting factor of the success and efficiency of national economies.
Завештање представља пример утицаја законских прописа на комплекс обичајног права. Такав правац утицаја није неуобичајан, али је свакако ређи у односу на утицај обичајног на грађанско право, поготово ако посматрамо њихову интеракцију код наслеђивања. Стога настојим да објасни овај пример правне осмозе, и то на нивоу праксе. Међутим, то није једини циљ овог рада. Наиме, пракса показује да код тестаменталног наслеђивања долази и до утицаја обичајног права на легислатуру. Подстакнута поменутим сазнањима, проблематизујем питање природе односа обичајног и грађанског права, са намером да укажем на неке од проблема који се јављају код наслеђивања, како на нивоу појединца тако и на нивоу друштва. ; Bequeath, a dispose of personal property by the last will is an example of intervention of legislation within the complex of customary law. This influence is not unusual but certainly is less frequent than the influence of customary into civil law, especially so in their interaction within inheritance. This paper therefore tries to explain this example of legal osmosis in practice. In addition, the practice in testament inheritance shows also an influence of customary law into legislation. Hence, the paper will also try to discuss a relationship between customary and civil laws and succeeding problems in inheritance at the levels of individual and that of the society.
At the end of the Second World War, Poles, who had come to Bosnia and Hercegovina as settlers at the beginning of the twentieth century, lived in the districts of Srbac, Prnjavor, Derventa, Laktasi, Bosanska Dubica, Prijedor, Doboj, Bosanski Brod, Bosanska Gradiska, Bosanski Novi, Piskavica, Banja Luka, and to a lesser extent, they could be found in parts of the counties of Vares, Zenica, Teslic, Zavidovici and Sarajevo. There political situation was very unfavourable, and they were frequently the objects of various kinds of attacks and terror. Immediately following the war, they requested permission collectively to emigrate to Poland. This was allowed during 1946 on the basis of the protocol signed by Yugoslavia and Poland on January 2, 1946. Under its terms, each emigrant stated in writing that he was emigrating voluntarily and that he was relinquishing claim to all immovable property in Yugoslavia. The mass emigration began in November. In total, 2649 families numbering 14088 members left Bosnia and Hercegovina (this figure included 7405 children below eighteen years of age, 3501 adult women, and 3182 adult men). They left behind 6400 domesticated animals, 1784 homes, 12350.5 ha of arable farm land, and 1495.8 ha of forest. After the Poles emigrated, their lands and possessions were allocated for internal colonization. (SOI : CSP: S. 104)
Apart from the former EFTA members (Iceland, Lichtenstein, Norway and Switzerland) and afew former republics of the Soviet Union (Bjelorussia, Moldova and Ukraina) the countries ofthe Western Balkans are the only European states outside of the European Union. They are verykeen to join the Union. The Balkans have always been the poorest part of Europe. The appeal ofthe wealthy European Union is apparent. Access to the largest market in the world, investment,modern technologies and generous regional funds give a hope that by joining the EU the WesternBalkans countries will join the rich club. At the moment performance of the Western Balkancountries does not guarantee that they will become rich by joining the European Union. Theircurrent production and trade structure makes it likely that the Western Balkan countries will belocked in inter-industry trade in which they will export products of low and medium technologicaland developmental level and import products of high technological and developmental level. Thismight lead to divergence rather than convergence between them and the European Union. Inother to overcome this problem the Western Balkan countries need to conduct radical reformsin the public sector, fiscal policy, industrial trade and investment policy. They also need to tacklecorruption, simplify administrative procedure, strenghten property rights and the lawful state. Allthis with the aim to change economic structure and shift from achievements of the second andthird to fourth technological revolution. Only if these reforms are successfuly implemented theWestern Balkan countries can hope to avoid the Greek scenario and possibly experience the Irishscenario.
After the end of the Cold War, civil defense was transformed into civil protection. This part of the state structure moved from the armed forces to the civilian sector. There are two reasons. First, direct threat of nuclear war was eliminated and the other reason were climate changes caused by natural disasters on a large scale. Today's civilan protection is organized in order to protect life and property in the event of a disaster caused by nature or man. End of the Cold War influenced the transformation of the social system in Poland. This was also reflected in the field of civil protection in this country. In Poland many sectors of civil society are now directly or indirectly involved in the system of civil protection. This was largely contributed by the decentralization of the state system, which allowed greater involvement of different actors in the system of civil protection. Decentralization has enabled a more efficient division of responsibility in case of emergencies. Regardless of the differences in size of territory and population, Poland has gone through similar challenges in transformation of the state and civil protection system like other new states of the European Union. This is especially important if we look other states of the former Warsaw Pact. Beside aforementioned transformation, Poland needed to eliminate communist legacy in many areas of society. This was precondition for stabilization and modernization of the state system. After that, Poland could put more effort in the reform of other areas of political, economic and social organization, which included area of civil protection.
