Прегледај по Аутор "Stojanović, Aleksandar"
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- СтавкаFISCAL DECENTRALIZATION - WORLD EXPERIENCE AND OUR PRACTICE(DE GRUYTER OPEN, 2017) Stojanović, AleksandarAlthough it is yet to be systematically investigated where the initiative for fiscal decentralization came from, limited evidence suggests that decentralization offers great opportunities to improve the delivery of public services, and that the result depends on the type of decentralization that has been implemented and the institutions that implement it. Not rare are the examples that decentralization is implemented haphazardly without a proper legal framework and clearly defined rules or is simply imported from another country, without taking into account whether the local authorities in the country are able to carry out their responsibilities. Decentralization is often a matter of political reality, and in itself, it is neither good nor bad.
- СтавкаTHEORETICAL AND METHODOLOGICAL ASPECTS OF OPTIMIZATION OF RELATIONSHIP BETWEEN ECONOMIC POTENTIAL AND SOURCES FOR PUBLIC NEEDS SETTLEMENT(De Gruyter, 2016) Stojanović, AleksandarThe relative level of fiscal revenue in relation to the total aggregate domestic product or national income is a central indicator to be established in the national economy. This indicator is the “tax ratio”. The tendency of almost every economic and especially fiscal policy is that this indicator expresses the optimal ratio between the part of the domestic product or national income, which is intended to be used for the settlement of public needs and the general economic aggregate of the latter economic categories. Its special importance lies in the design concept of medium-term or long-term social and economic development. It is necessary to determine the framework of the global distribution of the domestic product or national income, which is acceptable, on the one hand, from the perspective of a balanced and stable economic growth, and on the other hand, from the standpoint of balancing interests of all social structures of modern mixed societies.