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This doctoral dissertation deals with general anti-avoidance rules – the most powerful and highly controversial tool utilized by tax jurisdictions in the fight against tax avoidance. Motivation for the present research stems from the position, universally accepted in the Serbian tax literature, that the principle of facticity, stipulated under Art. 9 of the Law on Tax Procedure and Tax Administration, represents a general anti-avoidance rule. In order to challenge the said position, the author endeavours to establish a conceptual demarcation between the role attributed to general anti-avoidance rules and the role ascribed to other legal concepts comparatively regarded as a part of the legal framework for the prevention of tax avoidance. Furthermore, a functional comparative analysis of general anti-avoidance rules is carried out for the purpose of identifying their essential constitutive elements, as well as the usual legal consequences of their application. The author concludes that the principle of facticity cannot be regarded as a general anti-avoidance rule, but rather as an amalgam of three different legal concepts directed at the correct assessment of facts relevant for taxation, at the core of which is the ability to pay principle. The research further focuses on identifying the constraints on the formulation and implementation of national general anti-avoidance rules stemming from the EU law, as well as from double tax treaties in force in the relevant jurisdiction. General anti-avoidance rules are also analysed from the perspective of the constitutional principles relevant for taxation, with the aim of identifying the crucial points of friction between them. As a result, a separate part of the dissertation is dedicated to the assessment of various mechanisms for the protection of taxpayers’ rights in the context of the application of general anti-avoidance rules. The main research findings are incorporated into de lege ferenda recommendations for the design

Legal context of public good differs signficantly from the economic public good theory. This doctoral dissertation sheds light on various legal elements of public good management. To begin with, the author defines public good in legal context. While relying on excessive legal research and often contradictory existing definitions, in this effort, the author at the same time offers unique definition which enables him to proceed, test the definition independently.This supports the hypothesis that such a definition is plausible in public finance law and law in general. Public good, in legal context, is segment of physical environment, which is given a special legal regime due to its importance for the human community, e.g. natural resources, goods in general use and goods of general interest, the managment of which constitutes public expenditure and public revenue, general and individual legal acts (budget, financial plan ets., administrative acts with financial elements, public-private partnership contract with the elements of concession, administrative contract etc.). Further attention is given to legal public good management through public expenditure, public revene, government finance statistics, legal powers and competences, legal procedures and legal acts of public good management, which confirms the second hypothesis – public good management is related to public finance law. Pointing out numerous vague provisions concernig public goods managementin serbian positive law, and offering, at the same time, de lege ferenda solutions to these problems, the author contributes to the verification of the third hypothesis – public goods management can be improved, and legal certainty enhanced, by theory and positive law compliance and coordination.

In order to improve economic growth and the investment climate, the state provides investors with various forms of state aid (direct incentives, tax incentives, duty exemptions, customs privileges, etc.). In order to prevent arbitrariness, which were once very pronounced when allocating subsidies to only selected economic entities or economic branches, or when granting tax relief without clearly defined criteria, the procedure for controlling state aid is being implemented. In this way, the protection of free market competition and transparency while granting state aid, as well as the fulfillment of the undertaken obligations under the Stabilization and Association Agreement are ensured. The paper focuses on direct incentives and tax incentives, as the most significant forms of state aid. The author analyzes tax exemption for large investments and compares them with investments of special importance to the Republic of Serbia, which are regulated in non-tax legislation.

In this paper, the author deals with the benefits that can be provided to the taxpayers, through the postponement of the payment of the tax owed. If the responsible person accepts the taxpayer's request, the decision is usually implemented by a ruling of the Tax Administration, although it is also possible the Tax Administration signs an agreement with the taxpayer. This agreement does not violate the principle of legality, because it doesn't involve the agreement between the tax administration and the taxpayer about the amount of the tax debt. The postponement of the tax is allowed only to those taxpayers who meet the conditions specified by the Decree of the Government of the Republic of Serbia. The author points out certain legal ambiguities, as well as 'digging under' of the fiscal discipline by prescribing the exceptions from the general regime of the postponed payment of the tax owed.

In accordance with their business strategy and financial possibilities, companies allocate certain funds to promote them and their business. In this paper, the authors seek to distinguish the entertainment costs from advertising and economic promotion costs, pointing out the dilemmas arising in practice and giving a number of illustrative examples. It is necessary to determine the nature of a certain expense from the tax point of view and assert whether it shall be treated as an entertainment cost or the cost of advertising and propaganda. Delimitation of those expenses is important with respect to their recognition as expenditures for tax purposes, which reduce the tax base of the corporate profits tax. In the Serbian system of the corporate profits taxation such expenses are limited, i.e. they are not recognized in the full amount for the purposes of determining taxable profit. Thus, the legislator wanted to prevent erosion of the tax base and an illegitimate tax evasion. The aim of this paper is to show that advertising expenses are, however, fully justified, not only from the standpoint of business, but also from a tax point of view, since they often contribute to a better and more profitable business of the company, which is reflected in higher profits and thus in higher amount of taxes on profits.

Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor.

Social sciences / public administration and public policy

The right to health insurance represents one of basic human rights. The system of health care in any case can`t meet all the wants and needs of the patients because the needs and wants of the patients have a continuous growth, the health institutions become more expensive and the means of financing are becoming smaller. Patients also demand protection from financial risk from expensive health services, with respect to being sure that the health insurance funds, based on the gathered means, cover high costs of treatment, in case a need for it arises due to a serious illness. Budget financing doesn’t provide a stimulus in the doctors’ work and provides a lower quality of heath services. The principle of solidarity in the system of health services, primarily depends on the available means and the governmental decision with regards to the division of means towards the health institutions. On one hand, the system in today’s conditions functions with difficulty while on the other hand, the system of health care of a specific country follows the development, hence needs to respond to new challenges. The purpose of the doctorate dissertation is identification and analysis of important elements of the health insurance system, its financing, relization of mandatory health insurance, showcase of alternate solutions from experience of other countries and exposing the shortcomings of each model of health care. The aim is to show a combined system of financing (capitation combined with paying per service and diagnostic groups) ensures an increase of physical and effective availability of health care for all citizens of Serbia, leading to an advance of quality of health care as an increase of effectiveness and efficiency in providing health services. One of the objectives of the piece is to show that the combined system is financially sustainable, due to it not being dependent on budget allocation and that in such a system the citizens are protected from financial risk related to

An increasing number of registered travel agencies shows that this service activity has been considered as a way for profit making. Depending on the manner of taxation of tourist services in the VAT system, different travel agencies can be recognized, such as those which provide passengers with travel services using transport, catering and similar services of the other VAT payers and in respect of passengers acting on their behalf, then the travel agencies which provide accommodation and food in their own buildings, use own vehicles for passengers' transport etc., as well as intermediary travel agencies. This paper deals with the taxation of the supply of the unique tourist services. Travel agencies that implement their own travel arrangements, using the previous travel services of other VAT payers, are subject to the special taxation scheme in the VAT system. This special regime is characterized by simplicity in determining the place of supply of unique tourist service. Also, the value added is determined by using the direct method (variant subtraction). The authors consider when the VAT tax liability arises if the travel agency received an advance payment for the travel arrangement that shall be realized in the next tax period. In addition, restriction of the right of travel agency to deduct the input tax is analyzed.

This article analyses the tax treatment of related party transactions, i.e. the issue of transfer pricing in Serbian tax legislation, while attempting to determine the essence of the principles on which this area of law is based on, as well as its relevance for the economy. In addition, the authors point out the most evident problems which emanate from the existing laws and bylaws and propose a number of solutions which would adjust the Serbian legal norms to best comparative practices.

Although property tax is neither innovative, nor abundant, due to its characteristics it has become the subject of increased interest of both financial theoreticians and creators of tax policies in recent years. The goal of the doctoral dissertation is to identify and analyse key elements of property tax, show comparative legal solutions, review legal regime of taxing property in the Republic of Serbia, as well as to point to the greatest dilemmas in this area and try to solve them. The goal is also to evaluate the Serbian system of taxing property by using the following evaluation criteria: horizontal and vertical equity, neutrality, stability, easiness of administration, public acceptance, creating favourable investment climate, abundance, level of local autonomy, non-economic benefits, purpose of collected revenue, and the principle of flexibility. The subject matter of the doctoral dissertation will be analysed in a detailed and comprehensive way in order to completely understand this problem. This task will be approached by using several different scientific research methods. The initial method, like in any other study of law, will be legal (dogmatic, normative, exegetic or formal-logic) method, in order to reveal the logical content of norms dedicated to this problem, i.e. to describe them as they are in practice. Sociological method will be used in order to explain social causes that lead to creating norms dedicated to certain aspects of taxing property in statics, as well as their effects on society. For consideration and understanding of development and changes of the system for taxing property over the course of time, both in selected countries and in the Republic of Serbia, historical-legal method was used. Use axiological method is necessary in order to show the goal of certain norms, which relate to subject of the doctoral dissertation, and in order to determine whether they reach the goal given to them. The application of comparative method is of cruci

International taxation of income and capital is inseparably related to different treatment. The scope of tax liabilities, as well as procedural aspects of taxation, depend on whether the taxpayer is a resident or a nonresident of a particular country. The source of income may impact its tax treatment in the case of resident taxpayers, while tax incentives will be available only in cases which may be linked to the jurisdiction whose legislation provides them. Although non-discrimination rules in the area of international taxation of income and capital have been present for quite some time, it is only in the last few decades that they are gaining in relevance, primarily through the jurisprudence of the European Court of Justice (ECJ) in interpreting the application of the fundamental freedoms within direct taxation issues. As non-discrimination is at the core of the new relationships being established at the level of the European Union (EU), the World Trade Organization and other supranational creations, which increasingly dominate the overall life on our planet, the problem of non-discrimination in international taxation of income and capital, on first glance only indirectly impacted by these processes, becomes one of a fundamental importance. In this doctoral dissertation we have tried to answer the following key questions: · What represents discrimination in international taxation of income and capital? · When and in what scope is discrimination prohibited in international taxation of income and capital? · Do existing non-discrimination norms in international taxation of income and capital fulfill their purpose and can they be improved? · What is the relevance of non-discrimination rules and in what way can they impact the future development of international taxation of income and capital, particularly from the perspective of Serbian tax law.

Differently from the Member States, European Union (hereinafter: EU) does not use its competence in the field of taxation primarily for rising revenues. Therefore, EU tax law exists notwithstanding the lack of a special European tax system. Only the tax on salaries and pensions of EU administration represents in substance an EU tax. As a result, those few provisions of the Treaty on the Functioning of the European Union (hereinafter: TFEU), which are directly or indirectly related to taxation, find their justification as a contribution to EU policies, especially to the implementation and functioning of the EU internal market. While in the area of indirect taxes there is a significant level of harmonization on the basis of TFEU, which explicitly forbids discrimination and restrictions arising from national tax systems, there is no explicit obligation for harmonization in the area of direct taxes. When it comes to this area of national tax systems, there are two types of provisions in the TFEU that serve to this purpose, although they do not mention this type of tax as such. Firstly, when it comes to adaptation of regulations and directives in the area of direct taxes (positive integration). This competence of the Council is based on the article 115 TFEU which foresees general harmonization of national legislation with the goal to achieve the EU internal market. On the other hand, independently from the norms which are related to taxation, TFEU provides to EU citizens rights and freedoms which guarantee nondiscrimination and freedom of movement and performance of economic activities within EU. In the area of direct taxation following freedoms and rights are applicable: free movement of workers (art. 45-48), freedom to provide services (art. 56-62), freedom of establishment (art. 49-55), free movement of capital and payments (art. 63-75) and the right to move and reside (art. 21). This corps of rights and freedoms is protected by the so called negative integration. Thi

The concept of Value Added Tax (VAT), which was established in the European Union over four decades ago, was implemented in the Republic of Serbia at the beginning of 2005, with the introduction of the Law on Value Added Tax. It took a relatively short period of time (compared to the tradition enjoyed by this form of tax in the EU), for VAT to gain the reputation of the most lucrative tax (in narrow sense) revenue, participating with 30,28% in the total amount of tax revenues obtained in 2011. The success of VAT collection is owed to the levying mechanism in each stage of the turnover cycle (the fractionated payment system), to its indirect character (the tax is transferred to the final consumer who pays it through the price of goods and services), to a relatively small number of taxpayers with a significant participation in the total amount of tax revenues, but also to the advantages it features from the aspect of its susceptibility to tax evasion in comparison to its biggest competitor - retail sales tax. However, this does not imply that this form of tax is utterly immune to tax evasion. What’s more, the specificity of the leading VAT concept is not only favorable for certain forms of evasion, but also stimulating. Namely, an integral part of VAT’s modus operandi is the claim from the fisc. This is what makes it unique and unlike any other tax form in modern tax systems. All it takes to collect a claim is supplier’s invoice. It is easy to conclude that even superficial knowledge of the leading VAT concept may seem intriguing (to say the least) to a potential perpetrator to make an attempt at getting rich at the expense of the treasury. Paradoxically, while VAT does feed the budget, it also represents a channel for its discharge.

Јавна добра у праву разликују се од економског појма јавног добра. У овој дисертацији истраживање елемената управљања јавним добрима у области финансијског права почели смо одређењем правног појма јавног добра. Узевши у обзир релативну запостављеност појма јавног добра у српској и ранијој југословенској правној науци, прво смо самостално извели дефиницију јавног добра, неке елементе дефиниције провјерили кроз самосталан научни рад, и тиме потврдили хипотезу да је појам јавног добра могуће одредити и у правима, а самим тим и у финансијском праву, и то као дио материјалне стварности који због значаја за људску заједницу има у одговарајућем правном поступку утврђен посебан статус, попут природног богатства, добра у општој употреби и добра од општег интереса, а поводом чијег управљања настају јавни расходи и јавни приходи и доносе се општи и појединачни финансијскоправни акти (буџет или финансијски план и др.; управни акт са финансијскоправним елементима – рјешење и др; затим, јавни уговор о јавно-приватном партнерству са елементима концесије, управни уговор и др.). У наставку смо сагледали управљање јавним добрима кроз финансијскоправне аспекте – јавне расходе, јавне приходе, државно рачуноводство, као и кроз надлежности, поступак и правне акте управљања јавним добрима, чиме смо потврдили хипотезу да управљање јавним добрима има финансијскоправне аспекте. Указивањем на бројне недоречености у српском позитивном праву и нуђењем рјешења de lege ferenda, сматрамо да смо дали претпоставке за потврду треће хипотезе – усклађивањем законодавства са теоријским појмом јавног добра могуће је поједноставити поступак управљања јавним добрима и повећати правну сигурност. Legal context of public good differs signficantly from the economic public good theory. This doctoral dissertation sheds light on various legal elements of public good management. To begin with, the author defines public good in legal context. While relying on excessive legal research and often contradictory existing definitions, in this effort, the author at the same time offers unique definition which enables him to proceed, test the definition independently.This supports the hypothesis that such a definition is plausible in public finance law and law in general. Public good, in legal context, is segment of physical environment, which is given a special legal regime due to its importance for the human community, e.g. natural resources, goods in general use and goods of general interest, the managment of which constitutes public expenditure and public revenue, general and individual legal acts (budget, financial plan ets., administrative acts with financial elements, public-private partnership contract with the elements of concession, administrative contract etc.). Further attention is given to legal public good management through public expenditure, public revene, government finance statistics, legal powers and competences, legal procedures and legal acts of public good management, which confirms the second hypothesis – public good management is related to public finance law. Pointing out numerous vague provisions concernig public goods managementin serbian positive law, and offering, at the same time, de lege ferenda solutions to these problems, the author contributes to the verification of the third hypothesis – public goods management can be improved, and legal certainty enhanced, by theory and positive law compliance and coordination.

Centralna hipoteza koja se kroz ovaj rad analizirala jeste da li municipalne obveznice mogu biti instrument lokalnog ekonomskog razvoja. Ovo pitanje je od velikog značaja imajući u vidu da u procesu pridruživanja Srbije Evropskoj Uniji, lokalna samouprava će imati puno obaveza u svojoj nadležnosti, a vrednost projekata koje bi lokalne samouprave na putu ka Evropskoj Uniji trebale da finansiraju (samostalno ili u saradnji sa donatorima, centralnim nivoom vlasti, privatnim sektorom...) se procenjuje na između 3 i 5 milijardi evra. Dosadašnji pristup finansiranju investicionih projekata svakako neće biti dovoljan da se izađe u susret gore pomenutim zahtevima, pa je i glavna tema ovog rada šta lokalne samouprave treba da učine da bi kvalitativno unapredile proces finansiranja investicionih projekata u njihovoj nadležnosti. Sa nekih 15% budžetske potrošnje na lokalnom nivou, Srbija spada u red srednje decentralizovanih zemalja (prosek za OECD članice je 21%), ali po drugom pokazatelju, broju zaposlenih na lokalnom nivou, Srbija spada u grupu izrazito centralizovanih zemalja sveta (16% državne administracije je zaposleno na lokalnom nivou, a 84% na centralnom nivou). Uvođenjem programske klasifikacije budžeta kao obaveznog dela odluke o budžetu za 2015. godinu, stvorili su se uslovi za povećanje transparentnosti rada lokalne samouprave u Srbiji, a samim tim i za povećanje njenih nadležnosti i njene samostalnosti. Za bolju i efikasniju lokalnu vlast direktan izbor gradonačelnika (predsednika opštine) čini se kao dobro rešenje. Ovaj model lokalne vlasti se uspešno primenjuje i u razvijenim zemljama sveta i u zemljama u regionu, a i Srbija ga je imala u periodu od 2002. do 2007. godine. Srbija spada u red relativno samostalnih lokalnih samouprava koje samostalno ubiraju oko 30% svojih prihoda (izvorni prihodi), dok ustupljeni prihodi čine još oko 50% njihovih budžeta. Kako bi se napravili dalji koraci u jačanju samostalnosti lokalne samouprave u Srbiji, neki prihodi bi mogli da iz kategorije ustupljenih pređu u kategoriju izvornih prihoda (porez na prenos apsolutnih prava i porez na nasleđe i poklon, kao i porez na dohodak građana), ili da iz kategorije prihoda centralne vlasti pređu u nadležnost lokalne samouprave (porez na dobit preduzeća). Efikasnost lokalne samouprave u procesu planiranja i izvršenja budžeta i investicija ima dosta prostora za unapređenje, a slična situacija je i sa zaduživanjem. The central hypothesis that the author in this paper tried to confirm is whether municipal bonds can be an instrument for local economic development. This issue is of great importance given the fact that the process of joining the Serbia to European Union, the local governments will have a lot of obligations under their jurisdiction, and the value of projects that local governments should finance (independently or in cooperation with donors, central level of government, the private sector ...) on the path towards the European Union is estimated on 3 to 5 billion euros. The current approach to financing investment projects will certainly not be sufficient to meet the above mentioned requirements and the main theme of this paper is what local governments should do to qualitatively improve the process of financing investment projects in their jurisdiction. With around 15% of budget spending at the local level, Serbia is categorized as middle decentralized country (the average for OECD member states is 21%), but according to the second indicator, the number of employees at the local level, Serbia belongs to the group of highly centralized countries in the world (16% of the state administration is employed at the local level, and 84% at the central level). With the introduction of a program classification of the budget as a mandatory part of the Budget decision for 2015, conditions for increase of the transparency of local selfgovernment in Serbia were created, providing the conditions for increase of local selfgovernment authority and independence. For better and more effective local government, the direct election of the mayor (municipal president) seems like a good solution. This model of local government is successfully applied in developed countries and countries in the region, while Serbia had this set up from 2002 to 2007. Serbia is one of the countries with relatively autonomous local governments that independently collect about 30% of its revenues (original/own revenues), while shared revenues are about 50% of their budgets. In order to make further steps in the process of strengthening the autonomy of local selfgovernments in Serbia, some revenues could be transferred from the category of shared into the category of own revenues (tax on transfer of absolute rights and taxes on inheritance and gifts, as well as personal income tax), or from the category of central government revenues to the jurisdiction of local self-governments (corporate income tax).

Право на здравствено осигурање представља једно од основних људских права. Систем здравствене заштите ни у ком случају не може изаћи у сусрет свим жељама и потребама пацијената, зато што жеље и потребе пацијената имају стални раст, здравствене услуге постају све скупље, а средстава за финансирање истих је све мање. Пацијенти захтевају и заштиту финансијског ризика од скупих здравствених услуга, односно желе да буду сигурни да ће фондови здравственог осигурања, на основу прикупљених средстава, покрити високе трошкове лечења, уколико се за тим јави потреба услед неке теже болести. Буџетско финансирање не пружа стимулацију у раду лекара и даје лошији квалитет здравствених услуга. Принцип солидарности у систему здравствене заштите, пре свега, зависи од расположивих средстава и одлуке владе везано за расподелу средстава према здравственим установама. С једне стране, овакав систем у данашњим условима отежано функционише, док, с друге стране, систем здравствене заштите одређене земље прати њен развој, те отуда мора одговорити на нове изазове. Циљ докторске дисертације јесте идентификовање и анализа битних елемената система здравствене заштите, његово финансирање, остваривања права из обавезног здравственог осигурања, приказ упоредних решења из искустава других земаља и указивање на недостатке сваког од модела здравствене заштите. Циљ је и да се прикаже да комбиновани систем финансирања (капитација комбинована са плаћањем по услузи и дијагностички сродне групе) обезбеђује повећање физичке и ефективне доступности здравствене заштите за све грађане Србије, доводи до унапређења квалитета здравствене заштите, као и до повећања ефективности и ефикасности у пружању здравствених услуга. Један од циљева рада јесте да покаже да је комбиновани систем финансијски одржив, из разлога што не зависи само од буџетских средстава и да су у таквом систему грађани заштићени од финансијског ризика везаног за здравље, тј. пацијенти не морају да буду у страху да ли ће, услед тешких болести и скупих медицинских процедура, систем покрити високе трошкове њиховог лечења. У комбинованом систему сами даваоци здравствених услуга добрим делом утичу на расподелу прихода, чиме се обезбеђује и стабилност у пружању здравствене заштите. The right to health insurance represents one of basic human rights. The system of health care in any case can`t meet all the wants and needs of the patients because the needs and wants of the patients have a continuous growth, the health institutions become more expensive and the means of financing are becoming smaller. Patients also demand protection from financial risk from expensive health services, with respect to being sure that the health insurance funds, based on the gathered means, cover high costs of treatment, in case a need for it arises due to a serious illness. Budget financing doesn’t provide a stimulus in the doctors’ work and provides a lower quality of heath services. The principle of solidarity in the system of health services, primarily depends on the available means and the governmental decision with regards to the division of means towards the health institutions. On one hand, the system in today’s conditions functions with difficulty while on the other hand, the system of health care of a specific country follows the development, hence needs to respond to new challenges. The purpose of the doctorate dissertation is identification and analysis of important elements of the health insurance system, its financing, relization of mandatory health insurance, showcase of alternate solutions from experience of other countries and exposing the shortcomings of each model of health care. The aim is to show a combined system of financing (capitation combined with paying per service and diagnostic groups) ensures an increase of physical and effective availability of health care for all citizens of Serbia, leading to an advance of quality of health care as an increase of effectiveness and efficiency in providing health services. One of the objectives of the piece is to show that the combined system is financially sustainable, due to it not being dependent on budget allocation and that in such a system the citizens are protected from financial risk related to health i.e. pateient do not have to fear if, in case of serious illness and expensive medical procedures, the system can cover the high expenses of their treatment. In a combined system the providers of heath services significantly effect the division of revenue, which ensures stability in providing health care. During the making of the dissertation, methods were used which are adapted to the problems of the research including: comparative law method, deductive method based on the method of abstraction, which is already developed in the analysis of parallel systems of health insurance in the world and the statistical method. Comparative law analysis is carried out, beginning with the health care system and health insurance of countries whose solutions are characteristic and, as such, functional (Germany, United Kingdom and United States of America), concluded with health systems of countries with which Serbia shares cultural, economic, political and social heritage (Croatia and Slovenia). Besides analysis of the mentioned countries, analysis of the system of Czechoslovakia, because in an earlier period this country had a socially-political arrangement similar to Serbia after World War II. Also, an inductive method was used, which assumes an immediate insight into appropriate data and statistical analysis of documentation. Among used methods, special attention was given was to exemplary analysis of problems of public financing and methods of normative analysis during researching legal solutions in the area. For the analysis of financial indicators of health institutions tertiary health care used the method of deduction, induction methods, methods of analysis and comparison method, to perform the appropriate conclusions.

Social sciences / public administration and public policy Предмет ове дисертације су претприступни фондови Европске уније и њихов утицај на демократске и развојне потенцијале локалних заједница у Србији. Успех чланства у Европској унији битно је детерминиран капацитетима државе чланице за реализацију заједничких политика, док су претприступни фондови инструмент ЕУ којим се ови капацитети подижу. У раду су посебно истакнуте регионална и пољопривредна политика Европске уније с обзиром на важност и у ЕУ (проценат буџета који се издваја за њихово финансирање), и на значај ових политика за будући развој Републике Србије. Сходно овим поставкама и методолошком опредељењу за приступ предмету (са аспекта јавне политике) Европска унија је опсервирана као систем заједничких политика, у контексту фундаменталних вредности којима цела Заједница тежи. Те вредности могуће је досегнути само ако се политике доследно реализују у пракси. Из тог разлога пажња је посвећена инструментима и реализацији политике (нарочито развојне), а она је блиско повезана са активностима локалних власти и заједница. Кад је реч о инструментима у првом плану су пројектна давања будући да је то начин како се користе претприступни фондови, као и каснији фондови након прикључења у ЕУ. У раду је анализирано стање развојних и демократских потенцијала Србије и указано је на комплементарност потреба Републике Србије и улагања Европске уније. Ова анализа је методолошки апроксимована и сведена на анализу стања у пољопривреди и пољопривредној политици те када је у питању економски развој на регионалне диспаритете. Такође је показано да услов за ефективно коришћење претприступних и касније развојних фондова у Републици Србији јесу задовољавајући апсорпциони капацитети дефинисани као оспособљеност за квалитетно вођење пројеката. This thesis focuses on pre-accession funds of the European Union and their impact on democratic and development potentials of local communities in Serbia. Successful membership in the European Union is highly determined by the capacities of member states to carry out common policies, while pre-accession funds are the instrument of the European Union to increase these capacities. The thesis particularly stresses regional and agricultural policies of the European Union, bearing in mind their importance in the EU (the budget percentage which is allocated to their funding), and the significance of these policies on the future development of Serbia. In accordance with these assumptions and methodological approach to the topic (from the aspect of public policy), the European Union was regarded as a system of common policies, in the context of fundamental values to which the entire Union aspires. Тhose values will be attainable only if the policies are consistently carried out in practice. For that reason, the attention was paid to the instruments and realization of the policy (particularly development policy), аnd it is closely related to the activities of the local government and communities. Regarding the instruments, project donations are highly important, as it is the way to use pre-accession funds, as well as subsequent funds after EU accession. The thesis analyzed the state of development and democratic potentials of Serbia and it also highlighted the complementarity of the needs of the Republic of Serbia and the investments of the European Union. This analysis is methodologically approximated and reduced to the analysis of the current state in agriculture and agricultural policy, and in terms of economic development, to regional disparities. It is also indicated that the condition for the effective use of pre-accession and subsequent accession funds in Serbia is satisfactory absorption capacity, defined as the ability to adequately manage projects. Finally, the thesis confirmed that pre-accession funds of the European Union are a great potential for the economic and democratic development of the local government and communities in Serbia. Thus, increasing the capacities of the entire society (the state and all levels of local government and civil society as a whole) for the creation, adequate management and implementation of projects should be the future strategic orientation of this country.

Иако порез на имовину није ни иновативан, ни издашан порез, због својих особина, последњих година постаје предмет повећаног интересовања, како финансијских теоретичара, тако и креатора пореске политике. Циљ докторске дисертације је идентификовање и анализа битних елемената пореза на имовину, приказ упоредноправних решења, сагледавање позитивноправног режима опорезивања имовине у Републици Србији, као и указивање на највеће дилеме у овој области и покушај њиховог разрешавања. Циљ је и да се српски систем опорезивања имовине оцени путем следећих критеријума евалуације: хоризонталне и вертикалне правичности, неутралности, стабилности, лакоће администрирања, јавне прихваћености, стварања повољне инвестиционе климе, транспарентности, издашности, степена локалне аутономије, неекономских користи, наменског карактера прикупљених прихода и начела флексибилности. Материја која је предмет докторске дисертације биће анализирана детаљно и свеобухватно, како би се у потпуности разумела ова проблематика. Том задатку приступиће се коришћењем више различитих научних метода истраживања. Почетни метод, као и за свако изучавање права, биће правни (догматички, нормативни, егзекетички или формалнологички) метод, како би се открила логичка садржина норми посвећених овој проблематици, односно да би се оне описале онакве какве јесу у пракси. Социолошки метод биће коришћен, како би се објаснили друштвени узроци који су довели до настанка норми посвећених неким аспектима опорезивања имовине у статици, као и њихово дејство на друштво. За сагледавање и разумевање развоја и промена система опорезивања имовине током времена, како у одабраним земљама, тако и у Републици Србији, биће примењен историјскоправни метод. Коришћење аксиолошког метода је неопходно, како би се спознао циљ појединих норми, које се односе на предмет докторске дисертације, и како би се формулисао став у погледу тога да ли испуњавају циљ који им се придаје. Примена компаративног метода је од суштинског значаја за сагледавање решења која егзистирају у упоредном праву, како би се међу различитим приступима пронашао онај који највише одговара за евентуалну имплементацију у Републици Србији. Although property tax is neither innovative, nor abundant, due to its characteristics it has become the subject of increased interest of both financial theoreticians and creators of tax policies in recent years. The goal of the doctoral dissertation is to identify and analyse key elements of property tax, show comparative legal solutions, review legal regime of taxing property in the Republic of Serbia, as well as to point to the greatest dilemmas in this area and try to solve them. The goal is also to evaluate the Serbian system of taxing property by using the following evaluation criteria: horizontal and vertical equity, neutrality, stability, easiness of administration, public acceptance, creating favourable investment climate, abundance, level of local autonomy, non-economic benefits, purpose of collected revenue, and the principle of flexibility. The subject matter of the doctoral dissertation will be analysed in a detailed and comprehensive way in order to completely understand this problem. This task will be approached by using several different scientific research methods. The initial method, like in any other study of law, will be legal (dogmatic, normative, exegetic or formal-logic) method, in order to reveal the logical content of norms dedicated to this problem, i.e. to describe them as they are in practice. Sociological method will be used in order to explain social causes that lead to creating norms dedicated to certain aspects of taxing property in statics, as well as their effects on society. For consideration and understanding of development and changes of the system for taxing property over the course of time, both in selected countries and in the Republic of Serbia, historical-legal method was used. Use axiological method is necessary in order to show the goal of certain norms, which relate to subject of the doctoral dissertation, and in order to determine whether they reach the goal given to them. The application of comparative method is of crucial importance for consideration of solutions that exist in comparative law in order to find, among various approaches, the one that is best suited for possible implementation in the Republic of Serbia.

Међународно опорезивање дохотка и имовине је нераскидиво везано за различит третман. Размере пореске обавезе, али и поступак опорезивања, зависе од тога да ли је порески обвезник резидент или нерезидент одређене државе. Извор прихода може утицати на њихов порески третман у случају резидентних обвезника, а порески подстицаји ће често бити усмерени само на оне случајеве који се могу повезати са јурисдикцијом чије их законодавство пружа.Мада су правила о забрани дискриминације у области међународног опорезивања дохотка и имовине присутнавеома дуго, тек у последњих неколико деценија добијају на значају, и то првенствено кроз праксу Европског суда правде (ЕСП) у тумачењу основних слобода у области непосредних пореза. Како је управо забрана дискриминације садржана у основи нових односа који се успостављају на нивоу Европске уније (ЕУ), Светске трговинске организације и других наднационалних творевина, које све више уређују свеобухватни живот планете, питање забране дискриминације у области међународног опорезивања дохотка и имовине којe се, на први поглед, чини тек посредно дотакнутo овим процесима, добија на свом значају. У оквиру ове докторске дисертације покушали смо да одговоримо на следећа кључна питања: · Шта представља дискриминацију у међународном опорезивању дохотка и имовине? · Када је и у ком обиму дискриминација забрањена у међународном опорезивању дохотка и имовине? · Да ли су постојеће забране дискриминације у међународном опорезивању дохотка и имовине сврсисходне и могу ли се побољшати? · Какав је значај правила о забрани дискриминације и на који начин она могу утицати на даљи развој међународног опорезивања дохотка и имовине, нарочито из перспективе српског пореског права. International taxation of income and capital is inseparably related to different treatment. The scope of tax liabilities, as well as procedural aspects of taxation, depend on whether the taxpayer is a resident or a nonresident of a particular country. The source of income may impact its tax treatment in the case of resident taxpayers, while tax incentives will be available only in cases which may be linked to the jurisdiction whose legislation provides them. Although non-discrimination rules in the area of international taxation of income and capital have been present for quite some time, it is only in the last few decades that they are gaining in relevance, primarily through the jurisprudence of the European Court of Justice (ECJ) in interpreting the application of the fundamental freedoms within direct taxation issues. As non-discrimination is at the core of the new relationships being established at the level of the European Union (EU), the World Trade Organization and other supranational creations, which increasingly dominate the overall life on our planet, the problem of non-discrimination in international taxation of income and capital, on first glance only indirectly impacted by these processes, becomes one of a fundamental importance. In this doctoral dissertation we have tried to answer the following key questions: · What represents discrimination in international taxation of income and capital? · When and in what scope is discrimination prohibited in international taxation of income and capital? · Do existing non-discrimination norms in international taxation of income and capital fulfill their purpose and can they be improved? · What is the relevance of non-discrimination rules and in what way can they impact the future development of international taxation of income and capital, particularly from the perspective of Serbian tax law.

Европска унија (у даљем тексту: ЕУ), за разлику од држава чланица, не употребљава своју надлежност на пољу пореза тако што их сматра извором прихода. Дакле, пореско право ЕУ постоји без обзира на одсуство посебног европског пореског система. Једино се порез на плате и пензије ЕУ чиновника може сматрати правим изворним ЕУ порезом. Као посљедица овога, оних неколико чланова Уговора о функционисању Европске уније (у даљем тексту: УФЕУ) који се експлицитно или индиректно односе на опорезивање, налазе своје оправдање као допринос политикама ЕУ, а посебно постизању унутрашњег тржишта. Док је у области индиректних пореза извршена значајна пореска хармонизација на основу одредаба УФЕУ, које експлицитно предвиђају забрану дискриминације и рестрикција у овој области, у погледу директних пореза не постоји непосредно наметнута обавеза хармонизације националних пореских прописа. Када је ријеч о директном опорезивању, могуће је наћи двије врсте поменутих норми у УФЕУ, иако се у њима нигдје изричито не помиње опорезивање. Прву врсту чине оне у вези са доношењем уредби или директива у области директних пореза (позитивна интеграција). Ово право, Савјет ЕУ црпи из члана 115 УФЕУ, којим се предвиђа генерална хармонизација закона у циљу постизања унутрашњег тржишта. Са друге стране, независно од норми које се тичу опорезивања, УФЕУ пружа грађанима ЕУ права и слободе које гарантују недискриминацију и слободу кретања и предузимања економских активности у оквиру ЕУ. У области директних пореза ова права и слободе су: слобода кретања радника (чланови 45-48), слобода пружања услуга (чланови 56-62), слобода оснивања – предузетништва (чланови 49-55), слобода кретања капитала и плаћања (чланови 63-75), као и право на слободу кретања и резидентства - пословног настана (члан 21). Овај корпус слобода и права штити се путем тзв. негативне интеграције, тако што Суд правде Европске уније (у даљем тексту: СПЕУ) доноси пресуде којима ставља ван снаге одредбе националног пореског права које их нарушавају. Differently from the Member States, European Union (hereinafter: EU) does not use its competence in the field of taxation primarily for rising revenues. Therefore, EU tax law exists notwithstanding the lack of a special European tax system. Only the tax on salaries and pensions of EU administration represents in substance an EU tax. As a result, those few provisions of the Treaty on the Functioning of the European Union (hereinafter: TFEU), which are directly or indirectly related to taxation, find their justification as a contribution to EU policies, especially to the implementation and functioning of the EU internal market. While in the area of indirect taxes there is a significant level of harmonization on the basis of TFEU, which explicitly forbids discrimination and restrictions arising from national tax systems, there is no explicit obligation for harmonization in the area of direct taxes. When it comes to this area of national tax systems, there are two types of provisions in the TFEU that serve to this purpose, although they do not mention this type of tax as such. Firstly, when it comes to adaptation of regulations and directives in the area of direct taxes (positive integration). This competence of the Council is based on the article 115 TFEU which foresees general harmonization of national legislation with the goal to achieve the EU internal market. On the other hand, independently from the norms which are related to taxation, TFEU provides to EU citizens rights and freedoms which guarantee nondiscrimination and freedom of movement and performance of economic activities within EU. In the area of direct taxation following freedoms and rights are applicable: free movement of workers (art. 45-48), freedom to provide services (art. 56-62), freedom of establishment (art. 49-55), free movement of capital and payments (art. 63-75) and the right to move and reside (art. 21). This corps of rights and freedoms is protected by the so called negative integration. This means that the Court of Justice of the European Union (hereinafter: CJEU) delivers decisions that set aside national tax measures (legislative provisions and practices) which are not compatible with those rights and freedoms.

Концепт пореза на додату вредност, који је у Европској унији установљен пре више од четири деценије, у Републици Србији је имплементиран почетком 2005. године, Законом о порезу на додату вредност. За релативно кратко време (у поређењу са традицијом коју овај порески облик ужива на подручју Европске уније), са учешћем од 30,28% у укупно оствареном пореском приходу у 2011. години, ПДВ је у Србији изборио титулу најиздашнијег пореског (у ужем смислу) прихода. Успех у наплати ПДВ захваљује механизму убирања у свакој фази прометног циклуса (систем фракционе наплате), индиректном карактеру (порез се преваљује на крајњег потрошача који га плаћа кроз цену добара и услуга), релативно ниском броју пореских обвезника са значајним учешћем у укупно оствареном пореском приходу, али и предностима, које са аспекта подложности незаконитој пореској евазији, поседује у односу на најзначајнијег конкурента – општи порез на промет у малопродаји. То, међутим, не значи да је овај порески облик у потпуности имун на ову појаву. Штавише, специфичности владајућег концепта пореза на додату вредност не само да погодују одређеним облицима незаконите евазије, већ је и подстичу. Наиме, интегрални део modus operandi–ја порезa на додату вредност je потраживање према фискусу. По томе је он јединствен и не наликује ни једном другом пореском облику у савременим пореским системима. Све што је потребно да се то потраживање уновчи јесте рачун добављача. Лако је закључити да већ површно познавање владајућег концепта пореза на додату вредност може, у најмању руку, деловати интригантно на потенцијалног V починиоца да се обогати на штету фискуса. Парадоксално, док ПДВ пуни буџет истовремено је и модалитет за његово пражњење. The concept of Value Added Tax (VAT), which was established in the European Union over four decades ago, was implemented in the Republic of Serbia at the beginning of 2005, with the introduction of the Law on Value Added Tax. It took a relatively short period of time (compared to the tradition enjoyed by this form of tax in the EU), for VAT to gain the reputation of the most lucrative tax (in narrow sense) revenue, participating with 30,28% in the total amount of tax revenues obtained in 2011. The success of VAT collection is owed to the levying mechanism in each stage of the turnover cycle (the fractionated payment system), to its indirect character (the tax is transferred to the final consumer who pays it through the price of goods and services), to a relatively small number of taxpayers with a significant participation in the total amount of tax revenues, but also to the advantages it features from the aspect of its susceptibility to tax evasion in comparison to its biggest competitor - retail sales tax. However, this does not imply that this form of tax is utterly immune to tax evasion. What’s more, the specificity of the leading VAT concept is not only favorable for certain forms of evasion, but also stimulating. Namely, an integral part of VAT’s modus operandi is the claim from the fisc. This is what makes it unique and unlike any other tax form in modern tax systems. All it takes to collect a claim is supplier’s invoice. It is easy to conclude that even superficial knowledge of the leading VAT concept may seem intriguing (to say the least) to a potential perpetrator to make an attempt at getting rich at the expense of the treasury. Paradoxically, while VAT does feed the budget, it also represents a channel for its discharge.