This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayers burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.
Ključne reči:
Undeclared income / Tax / Sanction / Estimation / Compensation
Izvor:
Anali Pravnog fakulteta u Beogradu, 2018, 66, 4, 103-113
TY - JOUR
AU - Podlipnik, Jernej
PY - 2018
UR - https://ralf.ius.bg.ac.rs/handle/123456789/1731
AB - This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayers burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.
T2 - Anali Pravnog fakulteta u Beogradu
T1 - The legal nature of the Slovenian special tax on undeclared income
EP - 113
IS - 4
SP - 103
VL - 66
DO - 10.5937/AnaliPFB1804103P
UR - conv_3281
ER -
@article{
author = "Podlipnik, Jernej",
year = "2018",
abstract = "This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayers burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "The legal nature of the Slovenian special tax on undeclared income",
pages = "113-103",
number = "4",
volume = "66",
doi = "10.5937/AnaliPFB1804103P",
url = "conv_3281"
}
Podlipnik, J.. (2018). The legal nature of the Slovenian special tax on undeclared income. in Anali Pravnog fakulteta u Beogradu, 66(4), 103-113.
https://doi.org/10.5937/AnaliPFB1804103P
conv_3281
Podlipnik J. The legal nature of the Slovenian special tax on undeclared income. in Anali Pravnog fakulteta u Beogradu. 2018;66(4):103-113.
doi:10.5937/AnaliPFB1804103P
conv_3281 .
Podlipnik, Jernej, "The legal nature of the Slovenian special tax on undeclared income" in Anali Pravnog fakulteta u Beogradu, 66, no. 4 (2018):103-113,
https://doi.org/10.5937/AnaliPFB1804103P .,
conv_3281 .
