Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina
The process of fiscal decentralization, as a typical feature of contemporary societies, implies the transfer of public functions and public revenues from higher to lower levels of authorities in order to ensure the financing of the transferred functions. The trend of fiscal decentralization has crea...
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| Format: | Article |
| Language: | English |
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Faculty of Law, Niš
2024-01-01
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| Series: | Zbornik Radova Pravnog Fakulteta u Nišu |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2024/0350-85012403149C.pdf |
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| _version_ | 1832096568708169728 |
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| author | Cvetković-Ivetić Cvjetana Baturan Luka |
| author_facet | Cvetković-Ivetić Cvjetana Baturan Luka |
| author_sort | Cvetković-Ivetić Cvjetana |
| collection | DOAJ |
| description | The process of fiscal decentralization, as a typical feature of contemporary societies, implies the transfer of public functions and public revenues from higher to lower levels of authorities in order to ensure the financing of the transferred functions. The trend of fiscal decentralization has created the increased need for own revenues of local self-government units. The rates of these revenues are determined by local authorities, either independently or in line with the statutory limits. In the Republic of Serbia, own revenues of local self-government unit include different local public utility fees. In this paper, the authors deal with the financial autonomy of local self-government units observed through the lens of local public utility fees, (i.e. their yields), whereby the research will be limited only to the local self-government units in the territory of Autonomous Province of Vojvodina. The authors will also attempt to determine the factors that affect the rates and abundance of these revenues of local self-government units. |
| format | Article |
| id | doaj-art-1f050fbd444346ceaacdd2e925497371 |
| institution | Kabale University |
| issn | 0350-8501 2560-3116 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Faculty of Law, Niš |
| record_format | Article |
| series | Zbornik Radova Pravnog Fakulteta u Nišu |
| spelling | doaj-art-1f050fbd444346ceaacdd2e9254973712025-02-05T13:31:11ZengFaculty of Law, NišZbornik Radova Pravnog Fakulteta u Nišu0350-85012560-31162024-01-016310314916710.5937/zrpfn1-520420350-85012403149CPublic utility fees as own revenues of local self-government units in the territory of Autonomous Province of VojvodinaCvetković-Ivetić Cvjetana0https://orcid.org/0000-0003-0000-8099Baturan Luka1https://orcid.org/0000-0002-0315-2486Univerzitet u Novom Sadu, Pravni fakultet, Novi Sad, SerbiaUniverzitet u Novom Sadu, Pravni fakultet, Novi Sad, SerbiaThe process of fiscal decentralization, as a typical feature of contemporary societies, implies the transfer of public functions and public revenues from higher to lower levels of authorities in order to ensure the financing of the transferred functions. The trend of fiscal decentralization has created the increased need for own revenues of local self-government units. The rates of these revenues are determined by local authorities, either independently or in line with the statutory limits. In the Republic of Serbia, own revenues of local self-government unit include different local public utility fees. In this paper, the authors deal with the financial autonomy of local self-government units observed through the lens of local public utility fees, (i.e. their yields), whereby the research will be limited only to the local self-government units in the territory of Autonomous Province of Vojvodina. The authors will also attempt to determine the factors that affect the rates and abundance of these revenues of local self-government units.https://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2024/0350-85012403149C.pdflocal public utility feesfee for use of advertising boardsfee for motor vehicles and trailersexcept agriculture vehicles and machineryfee for gaming assets |
| spellingShingle | Cvetković-Ivetić Cvjetana Baturan Luka Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina Zbornik Radova Pravnog Fakulteta u Nišu local public utility fees fee for use of advertising boards fee for motor vehicles and trailers except agriculture vehicles and machinery fee for gaming assets |
| title | Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina |
| title_full | Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina |
| title_fullStr | Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina |
| title_full_unstemmed | Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina |
| title_short | Public utility fees as own revenues of local self-government units in the territory of Autonomous Province of Vojvodina |
| title_sort | public utility fees as own revenues of local self government units in the territory of autonomous province of vojvodina |
| topic | local public utility fees fee for use of advertising boards fee for motor vehicles and trailers except agriculture vehicles and machinery fee for gaming assets |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0350-8501/2024/0350-85012403149C.pdf |
| work_keys_str_mv | AT cvetkoviciveticcvjetana publicutilityfeesasownrevenuesoflocalselfgovernmentunitsintheterritoryofautonomousprovinceofvojvodina AT baturanluka publicutilityfeesasownrevenuesoflocalselfgovernmentunitsintheterritoryofautonomousprovinceofvojvodina |