Today, the success of entire tax system is viewed through the effectiveness of tax control. Tax control activities are performed by tax inspectors with special authorities, duties and responsibilities, and its purpose is to control whether taxpayers activities comply with tax laws and regulations. With the adoption of the Law on inspection supervision, the Republic of Serbia has implemented a crucial, comprehensive reform of inspection bodies and the process of inspection supervision which has been of great significance for public administration, economy and citizens. The provisions of this law are applied to tax procedures based on the principle of subsidiarity, while the activities of tax inspection are mostly based on the provisions of the Law on tax procedure and tax administration. In tax procedures, the issues which are not regulated by the general Law on inspection supervision, are the subject of another specific law-however, the direct application of the specific law cannot rule out or restrict the application of the law which governs the issues of inspection supervision and official control which are not regulated by the specific law. In this paper, the author discusses the similarities and differences between two laws and solutions for their harmonization underlining their advantages and weaknesses aimed at ensuring the maximum compliance with tax laws and reduction of tax evasion and shadow economy.

Since the introduction of property taxation in Serbian legislation, the tax system has been the subject of reforms a number of times for the purpose of its harmonization it with European Union standards. Initial changes were almost unnoticiable, while the latest modifications in the law attracted considerable interest of the tax policy creators, financial experts, as well as the taxpayers themselves because they introduced a new method of determining the tax basis which has increased the overall tax liabilities at annual level. Bearing in mind that the property tax generates local revenue and that local governments are in constant need for additional resources, the methodology of determining the tax liability should be based on the principle of equity and equality in order to ensure an ultimately efficient tax collection. In this paper, the authors will attempt to analyze both positive and negative aspects of improving the property tax system through a number of years, as well as to propose some solutions for the future reform of this system. By means of fiscal decentralization, this revenue plays an important role in financing local expenditure, while its abundance directly secures a larger autonomy of local self-government units, making them less dependable on the funds coming from the state budget.

The principle of accountability in the actions of financial managers is at the basis of the aspirations of modern administrations to make their activities as much as possible available to the court of citizens, whose interests these activities are subordinated to. In this paper, the author will try to emphasize the extent to which consistency in respecting the principle of accountability is important in the procedures for reforming the financial management system. It will also be pointed out the contemporary content of this principle as well as the basic forms through which the responsibility of public financial managers can be observed and evaluated in modern financial systems.

The stability of the public financial system of modern countries has long ceased to depend solely on the ability of financial managers to generate equilibrium state budgets on annual basis. In this paper, the analysis will be subject to the mechanisms of strategic (mid-term and long-term) planning in the public sector, which represent the starting material basis of financial planning in those financial planning systems that have decided to apply the so-called rationalistic public budgeting models. The paper will point out a parallel between the modest level of operational importance of strategic planning in traditional management systems and its vital role in the process of financial planning of production of public goods in services in countries that have opted for the application of various forms of program budgeting.

In this paper, the author's attention will be paid to the analysis of the socalled " Zero-Base Budgeting ", in many ways a specific format of public budgeting. It is about the approach to public budgeting through was made the greatest shift in relation to the classic model of planning the financial coverage of public goods and services. The paper will indicate the extent to which the application of this budget model is appropriate to improve the quality of the public service system. The basic advantages that have popularized this budget technique in certain countries will be pointed out, as well as the reasons that influenced the national managers to give up from the full application of this budget-technical solution.