KRATKO PODSEĆANjE NA DELO LjUBOMIRA S. DUKANCA I NjEGOVE STAVOVE O PREDMETU JAVNIH FINANSIJA

Abstract

By recalling the work of Ljubomir S. Dukanac, an outstanding representative of the "Belgrade School of Public Finance", this text is an attempt to indicate some important moments of his work, appraise his views on the subject of public finance and contribute to fostering a culture of remembrance. The first part of the paper provides an overview of certain details from his life and points to his contribution to the theory of public finance. The second part of the text refers to his views on the boundaries of the subject of public finance and the relationship between public finance and financial law. Instead of concluding, in the last part of the paper, the author states that Dukanac should be classified among the representatives of the socalled "contemporary financial doctrine" since he recognized the autonomy of financial (fiscal) law already during the nineteen-thirties.