Democratization of Serbian society through the prism of property tax

Bibliographic Data

ID21421645
AuthorsCvjetana Cvjetković-Ivetić (0000-0003-0000-8099, Univerzitet u Novom Sadu, Pravni fakultet, Katedra pravno-ekonomskih nauka, Novi Sad), Goran Milošević (0000-0002-1936-0802, Univerzitet u Novom Sadu, Pravni fakultet, Katedra pravno-ekonomskih nauka, Novi Sad), Srđan Milašinović (0000-0002-8251-339X, Kriminalističko-policijski univerzitet, Beograd)
Year2022
Volume56
Issue4
Pages1251-1269
Publication date2022-01-01
Open AccessYes
TypeARTICLE
VenueSocioloski pregled (JOURNAL)
Journal identifiersISSN: 0085-6320 • E-ISSN: 2560-4880
PublisherCentre for Evaluation in Education and Science (CEON/CEES) (PUBLISHER)
DOI10.5937/socpreg56-40200
OpenAlexW4321448638
LanguageEN
References cited10

The process of fiscal decentralization, typical of contemporary societies, in addition to the fiscal effect, also has a political effect. Namely, because bearers of political power need to get closer to citizens, fiscal decentralization is often seen Milanovic as part of the democratization process in a society. Within that process, property tax is gaining more and more importance. In that respect, Serbia is no exception. The aim of the paper is to determine whether property tax in Serbia has the characteristics of an instrument for achieving fiscal decentralization. Moreover, the authors will also determine how the property tax, as a significant source of revenues for local authorities, contributes to the development of democracy in Serbian society at the local level

Decentralization · Democracy · Democratization · Economic policy · Economic system · Economics · Market economy · Political economy · Political science · Politics · Power (physics) · Property (philosophy) · Property tax · Public economics · Revenue · Serbian · Tax reform · Tax revenue · Finance · Fiscal Policies and Political Economy · Law · Local Government Finance and Decentralization

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