Anali Pravnog fakulteta u Beogradu

120

АНАЛИ ПРАВНОГ ФАКУЛТЕТА

SUMMARY

International monetary — crediting relations with the international monetary—crediting law Ever growing participation of Yugoslavia in the world trade, reaching in 1966 the amount of 210 billion $ in one direction, demands not only a suitable mode of payment in the international economy, but ample sources and systems of international financing and crediting. Our cooperation with different world and other international organizations, economic and other aid offered by Yugoslavia to developing countries, greater participation of foreign capital in our economy and of ours in the foreign economy, impose in Yugoslavia the need of a systematic study of international finances and international finance law. We stress again our definition of the international financial relations (from 1956): »We speak of international financial relations if they are tied to the double economy of finances or contain foreign elements, while the international finance law is a system of legal prescriptions regulating these relationships«. I. In this paper we are restricting ourselves to the so-called classic public finances, wdiile the international monetary-crediting relations with the international monetary-crediting law are treated as a separate matter in a separate study. 11. Comparative international finances with comparative finance law, as a means of leaning of other financial systems, and the possibility of utilizing their achievements, comparison of taxing and creditiing capacities as the ground for determing, for instance, contributions to the international organizations, reparations, the amount of credit and aid, but also in view of adapting taxing systems down to taxing rates, as a stipulation for a sound international trade. 111. Relations of the budget, foundations and agencies with foreign countries, are neglected by the science in spite of their varied, important effects on national economy and development of state. IV. Finances of United Nations and of other international inter-state organizations in fulfilling their more and more important functions are considerable and deserve a more careful attention, since their problems are numerous and quite often they are similar to the problems of individual states. V. International fiscal (duties) law (together vith export premiums and return of duties at the export) represented formerly the only content of the international finance law, while now the notion of this law is wider, depending what is considered to be the subject of public (social) finances. This chapter comprises the international double taxing, as well as the w'ay of bringing into harmony different taxing systems. VI. International economic integrations and their financial problems are becoming more important, and depending of the form of integration are tending towards the harmonization, or even equalizing of duty systems. VII. Financial problems in peace treaties regulate, in particular, the question of reparations, restitutions, especially in the case of territorial changes and of the end of occupation, and the question of currency, monetary reserves, distribution of state debts, and property, confiscation and determination of competences for collecting duties. The international finance policy, formulated and implmented by individual states and international organizations, should be subject of a special study.