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  • Self-imposed contribution in Slovenian and Serbian legislation : concept and legal nature
    Podlipnik, Jernej, pravnik ; Ilić-Popov, Gordana
    Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the ... authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.
    Vir: Lex localis : revija za lokalno samoupravo = journal of local self-government. - ISSN 1581-5374 (Vol. 16, no. 3, July 2018, str. 613-630)
    Vrsta gradiva - članek, sestavni del
    Leto - 2018
    Jezik - angleški
    COBISS.SI-ID - 16272721

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