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FINANCING OF LOCAL SELF-GOVERNMENT AND IMPORTANCE OF E-GOVERNMENT FOR THE PURPOSE OF EFFECTIVE TAXATION

10.15660/AUOFMTE.2015-3.3184

Mirjana STEVANOVIĆ, Marija MARKOVIĆ, Slađana VUJIČIĆ

mira.stev@open.telekom.rs

Volume XXIV (XIV), 2015/3

The aim is to put an emphasis on learning property tax and local municipal taxes as an important source of financing the local self-government in Serbia with reference to the European Charter, as well as the existing legislation. The paper is focused on the importance of e-government, for the purpose of: efficiency and effectiveness of local labor government, reducing administrative costs, higher collection, accuracy of data ..., and all to mutual satisfaction of taxpayers on the one hand and local government on the other. Taxpayers (individuals and legal entities) as the end-users of e-government should be satisfied with the provided service, the quality of the same, the protection and accuracy of their data both of the debt and about the registration of the expenses.

Keywords—financing, local self-government, E-government, local taxation

ISSN 1583-0691, CNCSIS "Clasa B+"