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).
Jevrejski istorijski muzej (JIM) u Beogradu predstavlјa jednu celovitu, po mnogo čemu jedinstvenu muzejsku ustanovu u Srbiji. To je jedini jevrejski muzej u našoj zemlјi, tematski specijalizovan, a sadržajno veoma kompleksan. Osim muzejskog materijala, Jevrejski istorijski muzej ima sopstveni, srazmerno veliki arhiv čija dokumentacija i foto-dokumentacija svedoči kako o Holokaustu, u kojem su mnoge jevrejske opštine bukvalno nestale, tako i o životu i aktivnostima jevrejskih zajednica iz Srbije i sa teritorije cele bivše Jugoslavije u 19, još više 20. veku, uklјučujući i savremene periode. Jevrejski istorijski muzej je osnovan 1948. godine u okviru Saveza jevrejskih opština bivše Jugoslavije. Zanimlјiva je činjenica da je ideja o osnivanju muzeja ovakvog tipa mnogo starija. Već posle prvog Redovnog kongresa Saveza jevrejskih veroispovednih opština Kralјevine Srba, Hrvata i Slovenaca održanog 1921. godine u Zagrebu, bilo je predloga i planova za stvaranje muzeja - pravog mesta za čuvanje jevrejske baštine i kulturnog identiteta. Ipak, ova ideja nije ostvarena. Imajući u vidu Drugi svetski rat i događaje koju su usledili počev od 1941. godine u Jugoslaviji, sa ove vremenske distance, može se slobodno reći da je ״sreća u nesreći" što jevrejski muzej nije tada osnovan. Pošto je uspeo da se obnovi, kao vodeća institucija preživelih jevrejskih opština oslobođene Republike Jugoslavije, Savez se, u jesen 1945. godine, obratio svojim članicama sa molbom da prikupe sve raspoložive podatke o Holokaustu i učešću Jevreja u Norodnooslobodilačkoj borbi. Bio je to prvi, ali sasvim konkretan korak ka muzeju. Relativno brzo, u Zagrebu je formiran Muzejsko-istorijski odsek u okviru Pravnog odelјenja Saveza. Otpočelo je sistematsko traganje za sačuvanom arhivskom građom. Godine 1952. do tada sakuplјena građa je preselјena u Beograd, kada se nastavilo sa traganjem i sakuplјanjem. ״Odsek" je počeo da se razvija u pravcu kompletne muzejske ustanove. Te 1952. godine, organizovana je izložba povodom otkrivanja impresivnog spomenika Bogdana Bogdanovića na sefardskom groblјu u Beogradu, posvećenog jevrejskim žrtvama Holokausta. Povodom obeležavanja desetogodišnjice obnove, Savez je 1955. postavio još jednu izložbu o radu celokupne jevrejske zajednice u tadašnjoj Jugoslaviji. Za sve to vreme, kao osnivač i vlasnik Muzeja, Savez je bio u stalnom kontaktu sa svim svojim jevrejskim opštinama, obnovlјenim posle neviđenog stradanja 1941-1945. godine. Za zajednički Muzej i dalјe su stizali materijali koji su se odnosili na istoriju jugoslovenskih Jevreja. Pozivu Saveza su se odazivali i pojedinci, preživeli Jevreji koji su donosili poneki predmet ili porodične fotografije, kolekcionari čije su zbirke opstale sakrivene, i drugi . Mnogi su Muzeju zaveštali predmete iz porodičnih kuća od istorijskog, etnološkog ili umetničkog značaja, a povremeno je vršen i otkup eksponata, u zavisnosti od trenutnih uslova. Počev od datuma osnivanja, pa do 1959. godine, sakuplјen je muzejski i arhivski materijal, dovolјan da se iste godine otvori lepa, slikovita - prva stalna, muzejska postavka. Na dan 19. maja 1960. godine, za javnost je otvoren Muzej Saveza jevrejskih opština Jugoslavije, u istoj zgradi u kojoj je i Savez. Posle izvesnog vremena, naziv muzeja je preinačen u Jevrejski istorijski muzej (JIM), što mnogo više odgovara njegovoj nameni i sadržaju. Sa sakuplјanjem i stručnom obradom materijala se nastavilo, pa je 1969. godine otvorena druga stalna postavka Jevrejskog istorijskog muzeja, znatno bogatija i izražajnija. Za njenu koncepciju je bila zaslužna prof. dr Vidosava Nedomački, prvi upravnik Muzeja. Posle raspada Jugoslavije 1992. godine, formiran je Savez jevrejskih opština Srbije u kojem se okupilo deset jevrejskih opština, koliko ih ukupno ima u našoj zemlјi. Status Jevrejskog istorijskog muzeja ostao je isti - on je deo Saveza jevrejskih opština Srbije. Iako je u sastavu Saveza, Muzej se razvio u instituciju za sebe, sa svojim specifičnim životom, svojom stručnom ekipom i svojim poslovnim kontaktima sa drugim muzejima. S obzirom na to da je stalna izložbena postavka Muzeja otvorena mnogo pre raspada Jugoslavije, ona se bavi istorijskim, etnološkim i opštekulturnim temama vezanim za jevrejstvo celokupnog nekadašnjeg jugoslovenskog područja. Usled teških političkih i ekonomskih problema koji su, počev od 1992. godine pritiskali našu zemlјu, Srbiju, nisu se zasad stekli uslovi za izradu nove, drugačije koncipirane postavke. Međutim, ako imamo u vidu činjenicu da su Jevreji ovog dela Balkana imali zajedničku istoriju i kulturna obeležja - onda je neizbežno da i koncept nove postavke zadrži, bar delimično, širi pristup u svojoj budućoj prezentaciji. Zbog svega toga, a i zahvalјujući složenoj i veoma suptilno osmišlјenoj koncepciji, realna starost stalne izložbene postavke Jevrejskog istorijskog muzeja nikome ne smeta, jer ne utiče na izvanredan kvalitet informacija o jevrejskoj istoriji i načinu života. ; The Jewish Historical Museum (JHM) in Belgrade is a comprehensive and, in manу ways, a unique museum in Serbia. It is the only Jewish museum in the country, thematically specialized, and very complex in terms of contents. Apart from museum exhibits, the Jewish Historical Museum also has its own, relatively large, archives whose documentation and photo documentation are testimony both of the Holocaust, during which manу Jewish communities literally perished, and of the life and activities of Jewish communities from Serbia and the whole territory of former Yugoslavia during the 19th and, even more, the 20th century, including the present times. The Jewish Historical Museum was founded in 1948, as part of the Federation of Jewish Communities of Yugoslavia. It is interesting to note that the idea of founding a museum of this type dates much further back. Already after the First Congress of the Federation of Jewish Religious Communities of the Kingdom of Serbs, Croats and Slovenes, held in 1921 in Zagreb, there were recommendations and plans concerning the foundation of such a museum as the right place to preserve the heritage and cultural identity. Yet, the idea had not materialized. Having in mind the World War II and the events that followed from 1941 in Yugoslavia, from this time perspective one could say that it is, in fact, a lucky coincidence that the Jewish museum had not been founded at that time. After the Federation managed to revive itself as the leading institution of the surviving Jewish communities of the liberated Republic of Yugoslavia, in autumn of 1945, it invited its members to collect all data available about the Holocaust and the participation of Jews in the National Liberation Movement. This was the first and very specific step towards founding a museum. Relatively soon afterwards, the Museum - Historical Department was established in Zagreb within the Legal Division of the Federation. Systematic efforts to identify and preserve the archives began. In 1952 all the archives collected until that time were moved to Belgrade, and the search and collection efforts continued. The ״Department" was beginning to develop towards a full museum institution. The same уеаг, 1952, an exhibition was organized on the occasion of launching the impressive monument by artist Bogdan Bogdanovic at the Sephardic cemetery in Belgrade, dedicated to the Jewish victims of the Holocaust. On the occasion of commemorating the tenth anniversary of its revival, in 1955, the Federation staged another exhibition on the topic of activities of the whole Jewish community in the then Yugoslavia. During that period, the Federation, as the founder and owner of the Museum, was in permanent contact with all the member Jewish communities that were revitalized after the unprecedented persecution during the period 1941-1945. The Museum continued to receive materials relevant to the history of Yugoslav Jews. The individual, surviving Jews also responded to the invitation of the Museum and contributed individual exhibits and family photographs, and there were contributions from collectors whose collections were hidden and preserved, and others as well. Маnу of them made legacies to the Museum containing artefacts from their families and homes, and these legacies possessed historical, ethnological and artistic value; also depending on its resources available the Museum on occasions also purchased exhibits. From its very establishment, until the уеаг 1959, the Museum had managed to collect sufficient museum and archive materials to establish that same уеаг a good and picturesque permanent museum exhibition. On 19 Мау 1960, the Museum of the Federation of Jewish Communities of Yugoslavia was opened to the public, in the same building which presently houses the Federation. Soon afterwards, the name of the Museum was changed to The Jewish Historical Museum (JHM), which is much better suited to its purpose and content. The collection and professional processing of collected materials continued, so that in 1969 the second permanent exhibition of the Jewish Historical Museum, much richer and more expressive, was presented. The credit for its concept goes to Vidosava Nedomacki, Ph.D., the first Museum Manager. After the disintegration of Yugoslavia in 1992, The Federation of Jewish Communities of Serbia was established, consisting of ten Jewish communities, which is the total existing in our country. The status of the Jewish Historical Museum remained unchanged - it is an integral part of the Federation of Jewish Communities of Serbia. Although existing within the framework of the Federation, the Museum developed into an institution of its own right, living its own specific life, its professional team and business contacts with other museums. Since the permanent exhibition of the Museum was opened long before the disintegration of Yugoslavia, it deals with the historical, ethnological and general cultural topics relevant to the Jewery of the overall then Yugoslav region. Due to the grave political and economic difficulties which, beginning in 1992, overwhelmed our country, Serbia, it has not yet been possible to develop a new, differently designed museum exhibition. However, having in mind the fact that the Jews from this part of the Balkans have had a common history and cultural features - it is unavoidable that the concept of such a new exhibition should maintain, at least partially, a more comprehensive approach to such a presentation which will develop in the future. For all of these reasons, and thanks to the complex and subtly designed concept, the actual age of the permanent exhibition of the Jewish Historical Museum does not bother аnyone, as it does not have an impact on the excellent quality of information regarding Jewish history of the way of life. ; 2. dopunjeno izdanje (2nd enlarged edition). ; Uporedo srpski tekst i engleski prevod. ; Ilustracija za korice knjige: Tora i jad - pokazivač za tekst Tore iz Judaika zbirke Jevrejskog istorijskog muzeja (motive for the cover page: The Torah scroll with a Torah pointer from the Judaica collection of the Jewish Historical Museum).
