321 KB51 KB0 KB200720232018Ilić-Popov, GordanaPodlipnik, Jernejletnik:16številka:3str. 613-630ISSN:1581-5374COBISSID_HOST:16272721URN:URN:NBN:SI:doc-2UF5ZQWDenInštitut za lokalno samoupravo in javna naročilaLex localisdavkilocal governmentlokali proračunilokalna samoupravaSerbiaSloveniaSlovenijaSrbijataxSelf-imposed contribution in Slovenian and Serbian legislation| concept and legal nature|Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposesTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaInštitut za lokalno samoupravo in javna naročila