Harmonization Right of Republic of Serbia With the Right of European Union in the Filed of Fiscal Decentralization Cover Image

Хармонизација права Републике Србије са правом Европске уније у домену фискалне децентрализације
Harmonization Right of Republic of Serbia With the Right of European Union in the Filed of Fiscal Decentralization

Author(s): Suzana Dimić
Subject(s): Social Sciences, Economy, Law, Constitution, Jurisprudence, Governance, Public Finances, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Fiscal decentralization; Harmonization; Local government;
Summary/Abstract: Trend of fiscal decentralization, present in the member States of the European Union and countries in transition current in the Republic of Serbia.The first major step in this direction was done by passing a law regulating the financing of local government. The line with the commitment of the Republic of Serbia for EU membership, the question is to what extent is executed harmonization with the EU in this field.Comparing the current legal solutions, it can be concluded that in principle achieved harmonization with the principles contained in the European Charter of Local Self-Government. However, only the alignment with the principles of European law does not automatically providing the goals to be achieved by fiscal decentralization.