ISSN 1452-6662
Više od 180 osnovnih i prečišćenih tekstova propisa Republike Srbije prevedenih na engleski jezik.
Grupa: POLITICAL SYSTEM
Izdanje: LAW ON FINANCING OF LOCAL SELF-GOVERNMENT
Published in the Službeni glasnik RS, Nos. 62/06 of 19 July 2006, 47/11 of 29 June 2011, 93/12 of 28 September 2012, 83/16 of 10 October 2016, 104/16 of 23 December 2016 (other law), 95/18 of 8 December 2018 (other law) and 111/21 of 25 November 2021 (other law)
Sekcija: I BASIC PROVISIONS
Terms

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  • Article 2

    Certain terms used in this Law shall have the following meanings:

    1)  original revenues shall mean the revenues whose rate, i.e. method and measures used for setting the amount is determined by the local self-government unit, whereby the law may limit the level of tax rate, i.e. set the maximum and minimum amount of charge and/or fee;

    2) shared revenues shall mean the revenues whose base and rate, i.e. method and measures used for setting the amount are defined by law, but whose yield generated in the territory of the local self-government unit is shared entirely or partially with that local self-government unit;

    3) total non-categorical transfer shall mean a sum of equalisation transfer, general transfer, compensation transfer and * solidarity transfer, wherewith:

        (1) equalisation transfer shall mean a part of the total non-categorical transfer which is allocated to the local self-government units whose revenues per capita from shared taxes are below the certain percentage of the average for municipalities (without towns),

        (2) general transfer shall mean a part of the total non-categorical transfer that is allocated to all local self-government units based on the criteria set forth in this Law,

        (3) compensation transfer shall mean a part of the total non-categorical transfer that is used to compensate part of the revenues that are lost due to changes of the Republic tax legislation,

        (4) solidarity transfer shall mean a part of the total non-categorical transfer that is distributed to all local self-government units, with the exception of the City of Belgrade, based on the degree of development;

    4) categorical transfer shall mean a transfer used for financing certain functions and spending, and that can be:

        (1) block transfer - transfer that is used for financing spending within a certain function,

        (2) categorical transfer in a narrow sense - transfer that is used only for a specific purpose, that is, for the type of spending the transfer was allocated for.