Lex localis - Journal of Local Self-Government_11(1)_January

L EX LOCALIS - J OURNAL OF L OCAL S ELF -G OVERNMENT Vol. 16, No. 3, pp. 613 - 630, July 2018 Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature J ERNEJ P ODLIPNIK & G ORDANA I LIĆ -P OPOV 1 Abstract 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 purposes. Keywords: • local public revenues • local finance • self-imposed contribution • Slovenia • Serbia C ORRESPONDENCE A DDRESS : Jernej Podlipnik, Ph.D., Assistant Professor, Graduate School of Government and European Studies, Predsolje 39, 4000 Kranj, Slovenia. University of Ljubljana, Faculty of Law, Poljanski nasip 2, 1000 Ljubljana, Slovenia, email: jernej.podlipnik@pf.uni-lj.si . Gordana Ilić-Popov, Ph.D., Professor, University of Belgrade, Faculty of Law, Bulevar kralja Aleksandra 67, Belgrade, Serbia, email: gordana@ius.bg.ac.rs . https://doi.org/10.4335/16.3.613-630( 2018) ISSN 1581-5374 Print/1855-363X Online © 2018 Lex localis Available online at http://journal.lex-localis.press .