effective operation, in the public interest and interest of taxpayers. The effects of the stated changes shall be closely followed by the Protector of Citizens in the following period, too. The comprehensive social and economic circumstances – are reflected on the economic power of taxpayers, citizens and economy and simultaneously no the activities of bodies in the field of finances, through the settlement of fiscal obligations. The accumulation of tax obligations is not the interest of taxpayers or the state, so timely information on the condition of tax dept and regular payment of this should be the priority in the operation of the bodies in the field of finances. Apart from obvious progress in this field, the Protector of Citizens believes that the rights of employees on the basis of work – the right to earnings which refers to the settlement of contributions for mandatory social insurance are inviolable and that it is the obligation of the state to express zero tolerance towards the violation of such rights. ECONOMIC AND PROPERTY RIGHTS The exercise and protection of economic and property rights were the most frequent reasons of the contacting of the Protector of Citizens during 2019. The long duration of the procedure of the legalization of illegally constructed facilities, outdated and untimely actions of cadaster services as well as the lack of the termination of the restitution procedure of the confiscated property within reasonable deadlines remain the most frequent problems in this field. The Protector of Citizens welcomes the initiated processes in the creation of normative conditions for the regulation of fields of economic and property rights, with the readiness, through indication to noticed shortcomings in the realization as well as the improvement of legislative framework, to contribute to protection and further promotion of these rights, especially aware of the fact that the inability of the exercise of these rights still has negative impact on other problems in the society. ENVIRONMENTAL PROTECTION Within this reporting period the public was reasonably disturbed by frequent occurrences of excessive air pollution at a great number of local self-governments in the Republic of Serbia. Therefore, special attention was paid to air protection at cities where there are great polluters for decades and traditionally high level of pollution, such as Smederevo, Bor and Kolubara. Key problems of such condition, which was also indicated in the recommendations and opinions of the Protector of Citizens is the fact that the Ministry of Environmental Protection and local self-government units do not implement adequate inspection supervision, do not apply measures of prohibitions toward polluters, and also that local self-governments do not pass adequate local measures which would contribute to the solution to systemic problems. The construction and planning of the construction of small hydroelectric power plants primarily in protected areas, such as special reservations and natural parcs, which were in 2019 the subject of dissatisfaction and protest of citizens. With the aim of prevention of further negative consequences and protection and keeping of natural diversity, the Protector of Citizens issued to the Ministry of Environmental Protection opinion and recommendations on the need to review the construction of small hydroelectric power plants at protected areas, orders to take over compensation measures as well as passing of the missing by-law which would regulate minimum sustainable flow of watercourses where the construction is planned. - 15 -