000 03295naaaa2200457uu 4500
001 https://directory.doabooks.org/handle/20.500.12854/28628
020 _a978-961-6842-69-3
024 7 _a10.4335/978-961-6842-69-3
_cdoi
041 0 _aEnglish
042 _adc
072 7 _aJPH
_2bicssc
100 1 _aKmezić, Sanja
_4auth
700 1 _aKaluđerović, Jadranka
_4auth
700 1 _aĐulić, Katarina
_4auth
700 1 _aJocović, Mijat
_4auth
245 1 0 _aFiscal Decentralisation and Local Government Financing in Serbia and Montenegro
260 _bInstitute for Local Self-Government and Public Procurement Maribor
_c2016
300 _a1 electronic resource (388 p.)
506 0 _aOpen Access
_2star
_fUnrestricted online access
520 _aThis book focuses on the fiscal decentralisation processes and the systems of local government financing in Serbia and Montenegro in the period 2000-2015. The retrospective analysis of the decentralisation processes in both countries show that they have been moving back and forth between decentralisation and centralisation, constantly swinging the pendulum of political discourse and the legal framework on intergovernmental fiscal governance. During the observed period, the systems of local government financing in both countries have often undergone drastic changes. Thus, this study focuses on the analysis of the impact of the legal framework related to intergovernmental fiscal relations, fiscal decentralisation and local government financing in Serbia and Montenegro on local government budgets. By applying both normative and economic analyses, as well as both quantitative and qualitative research methods, the study evaluates the legal quality and economic and factual effects of relevant legislation on local government budgets and status in the period 2000-2015. The study is divided into four parts: 1) Introduction; 2) Case Study: Serbia; 3) Case Study: Montenegro (both case studies include normative, economic and empirical analyses of the fiscal decentralisation process and the system of local government financing); 4) Comparative conclusions and recommendations.
540 _aCreative Commons
_fhttps://creativecommons.org/licenses/by/2.0/
_2cc
_4https://creativecommons.org/licenses/by/2.0/
546 _aEnglish
650 7 _aPolitical structure & processes
_2bicssc
653 _afiscal decentralisation
653 _alocal government financing
653 _amontenegro
653 _aserbia
653 _aintergovernmental fiscal relations
653 _ashared revenues
653 _atransfers and grants
653 _aown-source revenues
653 _aBelgrade
653 _aIncome tax
653 _aParacin
653 _aProperty tax
653 _aReal estate
856 4 0 _awww.oapen.org
_uhttps://library.oapen.org/bitstream/20.500.12657/31977/1/620459.pdf
_70
_zDOAB: download the publication
856 4 0 _awww.oapen.org
_uhttps://library.oapen.org/bitstream/20.500.12657/31977/1/620459.pdf
_70
_zDOAB: download the publication
856 4 0 _awww.oapen.org
_uhttps://library.oapen.org/bitstream/20.500.12657/31977/1/620459.pdf
_70
_zDOAB: download the publication
856 4 0 _awww.oapen.org
_uhttps://directory.doabooks.org/handle/20.500.12854/28628
_70
_zDOAB: description of the publication
999 _c59950
_d59950