LEADER 03618 am 22006133u 450 001 9910153744403321 005 20230621135828.0 010 $a9789616842693 024 7 $a10.4335/978-961-6842-69-3 035 $a(CKB)3880000000044323 035 $a(OAPEN)620459 035 $a(oapen)https://directory.doabooks.org/handle/20.500.12854/28628 035 $a(EXLCZ)993880000000044323 100 $a20161129d2016 uy 101 0 $aeng 135 $aurmu#---auuuu 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aFiscal Decentralisation and Local Government Financing in Serbia and Montenegro /$fSanja Kmezi?, Ph.D, Katarina ?uli?, Ph.D., Mijat Jocovi?, Ph.D., Jadranka Kalu?erovi?, Ph.D 210 $cInstitute for Local Self-Government and Public Procurement Maribor$d2016 210 1$a[Maribor, Slovenia] :$cInstitute for Local Self-Government and Public Procurement Maribor,$d2016. 215 $a1 online resource (402 pages) 225 1 $aIntergovernmental Fiscal Relations 311 08$a9616842692 330 $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. 606 $aPolitical structure and processes$2bicssc 606 $aPolitics and government$2bicssc 606 $aSociety and social sciences Society and social sciences$2bicssc 610 $afiscal decentralisation 610 $alocal government financing 610 $amontenegro 610 $aserbia 610 $aintergovernmental fiscal relations 610 $ashared revenues 610 $atransfers and grants 610 $aown-source revenues 610 $aBelgrade 610 $aIncome tax 610 $aParacin 610 $aProperty tax 610 $aReal estate 615 7$aPolitical structure and processes. 615 7$aPolitics and government. 615 7$aSociety and social sciences Society and social sciences. 676 $a338.9 700 $aKmezic?$b Sanja$0917063 701 $aKmezi?$b Sanja$0917063 701 $a?uli?$b Katarina$0917064 701 $aJocovi?$b Mijat$0917065 801 2$bUkMaJRU 912 $a9910153744403321 996 $aFiscal Decentralisation and Local Government Financing in Serbia and Montenegro$92055878 997 $aUNINA