Reforming serbias local government finance system (Record no. 15145)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01678naa a2200205uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6032411020321 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160754.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060324s2005 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | LEVITAS, Anthony |
| 9 (RLIN) | 23733 |
| 245 10 - TITLE STATEMENT | |
| Title | Reforming serbias local government finance system |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Philadelphia : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | 2005 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | Approximately 30 percent of all local government revenues in Serbia come from shared sales taxes. In the immediate future, the Government will have to replace sales taxes with a value added tax in order to meet EU norms. This will require a fundamental overhaul of Serbias intergovernmental finance system because unlike sales tax, the VAT cannot be shared on an origin basis. This paper outlines the origins of Serbias current intergovernmental finance system, summarizes its strengths and weaknesses, and then, in light of the necessity of change, sketches a set of reform proposals. These include creating a formula-based equalization grant funded by a fixed percentage of national budget revenues; introducing the legal possibility for block grants, categorical grants, and grants for delegated functions to fund the devolution of new responsibilities to local governments and to support specific (investment) programs; and restoring local government control over Serbias ad valorem property tax. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Volume 28 |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Numbers 1-2 |
| 773 08 - HOST ITEM ENTRY | |
| Title | International Journal of Public Administration - IJPA |
| Related parts | 28, 1-2, p. 147-178 |
| Place, publisher, and date of publication | Philadelphia : Routledge, 2005 |
| International Standard Serial Number | ISSN 01900692 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060324 |
| Operator's initials, OID (RLIN) | 1102^b |
| Cataloger's initials, CIN (RLIN) | Natália |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20100723 |
| Operator's initials, OID (RLIN) | 1040^b |
| Cataloger's initials, CIN (RLIN) | Daiane |
No items available.
