Democratization of Serbian society through the prism of property tax

The process of fiscal decentralization, typical contemporary societies, in addition to the effect, also has a political effect. Namely, because bearers power need get closer citizens, decentralization is often seen Milanovic as part democratization society. Within that process, property tax gaining more and importance. In respect, Serbia no exception. aim paper determine whether characteristics an instrument for achieving decentralization. Moreover, authors will how tax, significant source revenues local authorities, contributes development democracy Serbian society at level.