Sažetak
Proces fiskalne decentralizacije, koji je svojstven za savremena društva, pored fiskalnog efekta ima i politički efekat koji je usmeren na potrebu nosilaca političke moći da se približe građanima, tj. ona se vidi često i kao deo procesa demokratizacije jednog društva. U okviru tog procesa sve veći značaj dobija porez na imovinu. Ni Srbija u tom pogledu ne predstavlja izuzetak. U radu će se utvrditi da li porez na imovinu u Srbiji ima obeležja instrumenta ostvarivanja fiskalne decentralizacije. Takođe, utvrdiće se i na koji način ovaj poreski oblik, kao značajan izvor prihoda lokalnih vlasti, doprinosi razvoju demokratije našeg društva na lokalnom nivou.
Ključne reči
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Reference
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