Finances During the reporting period, citizens most frequently contacted the Protector of Citizens because of unpaid contributions for mandatory social insurance by the employer and inability of the exercise – failure to exercise to the full extent or aggravated exercise of the rights on this basis (the right to pension, right to health insurance, right in case of unemployment). Citizens contacted the Protector of Citizens with complaints about the operation of Tax Administration of the Ministry of Finance due to the failure to take measures or timely take measures against the employer because of unpaid taxes and contributions for mandatory social insurance of employees, former employees and work-related engaged persons on another basis or failure to take all measures in order to charge confirmed obligations of the employer via regular or coercive charging of public income. In oversight procedures conducted by the Protector of Citizens, Tax Administration of the Ministry of Finance removed omissions which refer to the failure of acting upon presentations/ requests for the oversight of the operation of the employer. In the procedures which refer to the failure to take measures for the purpose of regular or coercive charging of the contribution the most often stated reasons which aggravated the charging were termination of the employer operation, account blocked, inexistence of property, etc. The difficulties which the citizens face, which are frequently the reason for contacting the Protector of Citizens are regular and coercive charging of tax from citizens as taxpayers, by the Tax Administration of the Ministry of Finance and local tax administration on the basis of the Law on Property Tax, Law on Use, Possession and Carrying of Goods and Laws on Contributions for Mandatory Social Insurance. Citizens most frequently indicate in their complaints that they were not familiar with the obligation of the payment of tax and contributions, the amount of the debt, or due to passing of the time they were assured that the obligations on this basis were terminated due to obsolescence of confirmation or charging. It may be expected that the problems of regular and coercive charging of contributions will be overcome to a certain extent when the application of the Law on Amendments to the Law on Execution and Provisions starts and whose according application is referred to by the Law on Tax Procedure and Tax Administration. This primarily refers to the most endangered categories of population, citizens with the lowest pension amounts. Even apart from the obligation of Tax Administration of the Ministry of Finance and local tax administration to confirm the obsolescence of tax and supporting tax obligations in the line of duty, the practice of the operation of the authority is different. The termination of tax obligation due to the obsolescence of charging, authorities mostly confirm upon request of taxpayers and most frequently after citizens address them in the procedure of regular charging of tax or after they contact the Protector of Citizens. Obligations of citizens on the basis of tax represent the source income of the local selfgovernment unit, in the specific case local tax administration - Secretariat of public income of the City of Belgrade Voždovac Department, were identified contrary to the legally prescribed rules of procedure, which is why the Protector of Citizens issued recommendations151. The authority acted upon stated recommendations entirely. Available at: https://www.ombudsman.rs/index.php/2012-02-07-14-03-33/6306-s-r-vnih-prih-d-z-p-druc-grds-ih-psh-in-d-lj-nj-v-zd-v-c-ubuduc-d-v-di-r-cun-bli-u-s-drzini-r-sh-nj-i-p-uci-pr-vn-l-u%22. 151 - 84 -