TY  - CONF
AU  - Ilić Popov, Gordana
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1435
AB  - U radu se bavimo (neformalnim) predlogom da se u Srbiji uvede porez na pse, koji bi plaćali vlasnici pasa, s aspekta osnovnih elemenata zakonskog opisa poreskog činjeničnog stanja takvog poreza. S obzirom na to da su psi živa bića, objekat oporezivanja mogao bi da bude jedino držanje, a ne vlasništvo, psa. Trebalo bi, uz to, praviti razliku između pasa – kućnih ljubimaca i pasa koji su specijalno obučeni za posebne namene. Nastojali smo da objektivno sagledamo kakav bi stvaran uticaj taj porez imao na promenu ponašanja nesavesnih vlasnika pasa, u smislu njihovog odgovornijeg odnosa prema drugim ljudima i životnoj okolini. Izneli smo predlog da se akcizom oporezuju luksuzni proizvodi za pse, koji nemaju značaj za zadovoljavanje njihovih potreba već je kupovina lični izbor pojedinih vlasnika. S druge strane, zalažemo se da se hrana za pse (i mačke) oporezuje po posebnoj (nižoj) stopi poreza na dodatu vrednost. Ukazali smo na neophodnost da komunalna policija primenjuje svoja zakonska ovlašćenja, upozorava i kažnjava vlasnike pasa, koji ne poštuju obaveze propisane za pravilno držanje pasa.
AB  - In the paper, we deal with the (informal) proposal to introduce a tax on dogs in Serbia, which would be paid by dog’s owners, from the aspect of the basic elements of the legal description of the tax factual situation of such a tax. Given that dogs are living beings, the object of taxation should be the sole keeping, not the ownership, of the dog. In addition, a distinction should be made between dogs – pets and dogs which are specially trained for special purposes. We have tried to objectively examine real influence of this tax onto changing the behavior of negligent dog owners, in terms of their more responsible attitude towards other people and the environment. In our opinion, certain luxury products for dogs shall be subject to excise duty, because they do not meet dog’s needs but some owners purchase them for personal pleasure and even whimsy. On the other hand, we advocate for basic food for dogs (and cats) to be taxed at a special (lower) tax rate of the value added tax. Finally, we pointed out the necessity for the municipal police to finally use its legal authorities, warn and punish dog’s owners who do not comply with the prescribed obligations and rules regarding the keeping of dogs as pets.
PB  - Beograd : Kopaonička škola prirodnog prava – Slobodan Perović
C3  - Međunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom II
T1  - O predlogu uvođenja poreza na pse
T1  - On the proposal to introduce a tax on dogs
EP  - 329
SP  - 315
VL  - II
ER  - 

@conference{
author = "Ilić Popov, Gordana",
year = "2023",
abstract = "U radu se bavimo (neformalnim) predlogom da se u Srbiji uvede porez na pse, koji bi plaćali vlasnici pasa, s aspekta osnovnih elemenata zakonskog opisa poreskog činjeničnog stanja takvog poreza. S obzirom na to da su psi živa bića, objekat oporezivanja mogao bi da bude jedino držanje, a ne vlasništvo, psa. Trebalo bi, uz to, praviti razliku između pasa – kućnih ljubimaca i pasa koji su specijalno obučeni za posebne namene. Nastojali smo da objektivno sagledamo kakav bi stvaran uticaj taj porez imao na promenu ponašanja nesavesnih vlasnika pasa, u smislu njihovog odgovornijeg odnosa prema drugim ljudima i životnoj okolini. Izneli smo predlog da se akcizom oporezuju luksuzni proizvodi za pse, koji nemaju značaj za zadovoljavanje njihovih potreba već je kupovina lični izbor pojedinih vlasnika. S druge strane, zalažemo se da se hrana za pse (i mačke) oporezuje po posebnoj (nižoj) stopi poreza na dodatu vrednost. Ukazali smo na neophodnost da komunalna policija primenjuje svoja zakonska ovlašćenja, upozorava i kažnjava vlasnike pasa, koji ne poštuju obaveze propisane za pravilno držanje pasa., In the paper, we deal with the (informal) proposal to introduce a tax on dogs in Serbia, which would be paid by dog’s owners, from the aspect of the basic elements of the legal description of the tax factual situation of such a tax. Given that dogs are living beings, the object of taxation should be the sole keeping, not the ownership, of the dog. In addition, a distinction should be made between dogs – pets and dogs which are specially trained for special purposes. We have tried to objectively examine real influence of this tax onto changing the behavior of negligent dog owners, in terms of their more responsible attitude towards other people and the environment. In our opinion, certain luxury products for dogs shall be subject to excise duty, because they do not meet dog’s needs but some owners purchase them for personal pleasure and even whimsy. On the other hand, we advocate for basic food for dogs (and cats) to be taxed at a special (lower) tax rate of the value added tax. Finally, we pointed out the necessity for the municipal police to finally use its legal authorities, warn and punish dog’s owners who do not comply with the prescribed obligations and rules regarding the keeping of dogs as pets.",
publisher = "Beograd : Kopaonička škola prirodnog prava – Slobodan Perović",
journal = "Međunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom II",
title = "O predlogu uvođenja poreza na pse, On the proposal to introduce a tax on dogs",
pages = "329-315",
volume = "II"
}

Ilić Popov, G.. (2023). O predlogu uvođenja poreza na pse. in Međunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom II
Beograd : Kopaonička škola prirodnog prava – Slobodan Perović., II, 315-329.

Ilić Popov G. O predlogu uvođenja poreza na pse. in Međunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom II. 2023;II:315-329..

Ilić Popov, Gordana, "O predlogu uvođenja poreza na pse" in Međunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom II, II (2023):315-329.

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Popović, Dejan
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1393
AB  - Utvrđivanje poreza je glavni cilj poreskog upravnog odnosa, koji podrazumeva ustanovljavanje pojedinačne poreske obaveze konkretnog poreskog obveznika. Ono pretpostavlja prethodno prikupljanje svih činjenica koje mogu da doprinesu pravilnom i tačnom utvrđivanju poreske osnovice, a potom i iznosa poreskog duga. Zahtev koji se postavlja pred poreski organ je da ustanovi materijalnu istinu i stvarno stanje tako što će tačno i potpuno utvrditi sve poreskopravno relevantne činjenice na kojima će zasnovati svoje odluke, što je polazna hipoteza autora. Objektivne, verodostojne i obuhvatne činjenice utvrđene od strane Poreske uprave, odnosno prikupljene od poreskih obveznika ili trećih lica sprečavaju diskreciono rešavanje poreske upravne stvari i istovremeno obezbeđuju delotvornost i ekonomičnost poreskog postupka. Postizanje materijalne istine mora, pritom, da bude praćeno doslednim poštovanjem principa zakonitosti i jednakosti u oporezivanju.
AB  - Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.
PB  - Univerzitet u Nišu - Pravni fakultet, Niš
T2  - Zbornik radova Pravnog fakulteta u Nišu
T1  - Od činjenica do istine u poreskom postupku
T1  - From facts to truth in tax procedure
EP  - 35
IS  - 98
SP  - 15
VL  - 62
DO  - 10.5937/zrpfn1-45264
UR  - conv_1694
ER  - 

@article{
author = "Ilić-Popov, Gordana and Popović, Dejan",
year = "2023",
abstract = "Utvrđivanje poreza je glavni cilj poreskog upravnog odnosa, koji podrazumeva ustanovljavanje pojedinačne poreske obaveze konkretnog poreskog obveznika. Ono pretpostavlja prethodno prikupljanje svih činjenica koje mogu da doprinesu pravilnom i tačnom utvrđivanju poreske osnovice, a potom i iznosa poreskog duga. Zahtev koji se postavlja pred poreski organ je da ustanovi materijalnu istinu i stvarno stanje tako što će tačno i potpuno utvrditi sve poreskopravno relevantne činjenice na kojima će zasnovati svoje odluke, što je polazna hipoteza autora. Objektivne, verodostojne i obuhvatne činjenice utvrđene od strane Poreske uprave, odnosno prikupljene od poreskih obveznika ili trećih lica sprečavaju diskreciono rešavanje poreske upravne stvari i istovremeno obezbeđuju delotvornost i ekonomičnost poreskog postupka. Postizanje materijalne istine mora, pritom, da bude praćeno doslednim poštovanjem principa zakonitosti i jednakosti u oporezivanju., Tax assessment, which implies the establishment of individual tax liability of the specific taxpayer, precedes tax collection. It presupposes the prior collection of all facts that can contribute to correct and accurate determination of the taxable base and, subsequently, the amount of the tax debt. In the modern information age, the possibility of finding out various facts has significantly increased, but they always require verification. The facts must reflect the tax situation of the taxpayer as objectively and completely as possible. However, the demand for equal treatment of taxpayers in the same or similar tax situations is faced with the reality in which the Tax Administration carries out a large number of tax procedures every year so that the standard of proof in the form of full conviction cannot be achieved. The authors' initial hypothesis is that the tax authorities should base their tax decisions on all tax-relevant facts which enable them to come to the substantive truth in the tax procedure. Objective, credible and comprehensive facts which are determined by the Tax Administration and collected from taxpayers or third parties prevent discretionary resolution of tax administrative matters and, concurrently, ensure the effectiveness and economy of tax procedure. The "path" to establish a tax solution based on the correct application of the material tax law is not always quick and simple, but it is important to arrive at substantive truth through established facts. Achieving the substantive truth must be accompanied by consistent observance of the principles of legality and equality in taxation.",
publisher = "Univerzitet u Nišu - Pravni fakultet, Niš",
journal = "Zbornik radova Pravnog fakulteta u Nišu",
title = "Od činjenica do istine u poreskom postupku, From facts to truth in tax procedure",
pages = "35-15",
number = "98",
volume = "62",
doi = "10.5937/zrpfn1-45264",
url = "conv_1694"
}

Ilić-Popov, G.,& Popović, D.. (2023). Od činjenica do istine u poreskom postupku. in Zbornik radova Pravnog fakulteta u Nišu
Univerzitet u Nišu - Pravni fakultet, Niš., 62(98), 15-35.
https://doi.org/10.5937/zrpfn1-45264
conv_1694

Ilić-Popov G, Popović D. Od činjenica do istine u poreskom postupku. in Zbornik radova Pravnog fakulteta u Nišu. 2023;62(98):15-35.
doi:10.5937/zrpfn1-45264
conv_1694 .

Ilić-Popov, Gordana, Popović, Dejan, "Od činjenica do istine u poreskom postupku" in Zbornik radova Pravnog fakulteta u Nišu, 62, no. 98 (2023):15-35,
https://doi.org/10.5937/zrpfn1-45264 .,
conv_1694 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2023
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1399
PB  - Advokatska komora Vojvodine, Novi Sad
T2  - Glasnik Advokatske komore Vojvodine
T1  - Đokić Minja: Poreski delikti u srpskom pravu, JP Službeni glasnik, Beograd, 2023
EP  - 385
IS  - 1
SP  - 382
VL  - 95
UR  - conv_1044
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2023",
publisher = "Advokatska komora Vojvodine, Novi Sad",
journal = "Glasnik Advokatske komore Vojvodine",
title = "Đokić Minja: Poreski delikti u srpskom pravu, JP Službeni glasnik, Beograd, 2023",
pages = "385-382",
number = "1",
volume = "95",
url = "conv_1044"
}

Ilić-Popov, G.. (2023). Đokić Minja: Poreski delikti u srpskom pravu, JP Službeni glasnik, Beograd, 2023. in Glasnik Advokatske komore Vojvodine
Advokatska komora Vojvodine, Novi Sad., 95(1), 382-385.
conv_1044

Ilić-Popov G. Đokić Minja: Poreski delikti u srpskom pravu, JP Službeni glasnik, Beograd, 2023. in Glasnik Advokatske komore Vojvodine. 2023;95(1):382-385.
conv_1044 .

Ilić-Popov, Gordana, "Đokić Minja: Poreski delikti u srpskom pravu, JP Službeni glasnik, Beograd, 2023" in Glasnik Advokatske komore Vojvodine, 95, no. 1 (2023):382-385,
conv_1044 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2022
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1331
AB  - Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country's right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia's residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - The (un)certain future of tax sparing credit in international tax treaty law
EP  - 676
IS  - 3
SP  - 627
VL  - 70
DO  - 10.51204/Anali_PFBU_22301A
UR  - conv_582
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2022",
abstract = "Tax sparing clause emerged in double taxation treaties 63 years ago. Despite criticisms, it can presently be found in about 15% of all treaties, with Serbia having this clause in 46% of its double taxation agreements. It is the authors' view that this provision represents a confirmation of the right to introduce tax incentives as a part of a country's right to tax, while pointing out the necessity of preventing abuses of the provision. After conducting an analysis of the effects of tax sparing on foreign direct investments in Serbia and outgoing investments of Serbia's residents, the remaining portion of the paper is dedicated to exploration of the interaction between GloBE Income Inclusion Rule and tax sparing. Their incompatibility, which implies that tax sparing would be annulled under BEPS 2.0, may be overcome via a specific carve-out, but at present such initiative is not endorsed by Inclusive Framework on BEPS.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "The (un)certain future of tax sparing credit in international tax treaty law",
pages = "676-627",
number = "3",
volume = "70",
doi = "10.51204/Anali_PFBU_22301A",
url = "conv_582"
}

Popović, D.,& Ilić-Popov, G.. (2022). The (un)certain future of tax sparing credit in international tax treaty law. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 70(3), 627-676.
https://doi.org/10.51204/Anali_PFBU_22301A
conv_582

Popović D, Ilić-Popov G. The (un)certain future of tax sparing credit in international tax treaty law. in Anali Pravnog fakulteta u Beogradu. 2022;70(3):627-676.
doi:10.51204/Anali_PFBU_22301A
conv_582 .

Popović, Dejan, Ilić-Popov, Gordana, "The (un)certain future of tax sparing credit in international tax treaty law" in Anali Pravnog fakulteta u Beogradu, 70, no. 3 (2022):627-676,
https://doi.org/10.51204/Anali_PFBU_22301A .,
conv_582 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2022
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1357
AB  - Poslodavac je dužan da poštuje ustavom i zakonom garantovana prava zaposlenih, dok od njegove poslovne strategije i finansijskih mogućnosti zavisi da li će zaposlenima, osim zarade, da pruži i neke dodatne pogodnosti. Slaba komunikacija između zaposlenih, nizak stepen tolerancije i dr. stvaraju lošu radnu atmosferu, što se nepovoljno odražava na poslovanje kompanije. U radu autorka polazi od hipoteze da bi društveno odgovorna kompanija mogla da obezbedi veće konkurentne prednosti ukoliko razvija proaktivan pristup prema zaposlenima, organizujući, između ostalog, zajedničke sportske i rekreativne aktivnosti koje doprinose očuvanju zdravlja zaposlenih, unapređenju međuljudskih odnosa i uspostavljanju tešnje veze između poslodavca i zaposlenih. To je naročito važno u uslovima kada je dvogodišnja pandemija izazvana virusom COVID-19 dovela do pretežno virtuelnih kontakata, izolacije i otuđenja ljudi. Kompromisno prevazilaženje različitosti u mišljenjima i socijalna kohezija povećavaju profitabilnost kompanije. Država je pokazala spremnost da poreskim merama podstakne kompanije na aktivnosti interne društvene odgovornosti, koje posebno imaju za cilj preventivnu zaštitu zdravlja zaposlenih.
AB  - The employer is obliged to respect employees' rights guaranteed by the Constitution and the laws, whereas he can provide the employees with some benefits in addition to the salary which depends on his business strategy and financial capabilities. Poor communication among employees, low level of tolerance etc. create a bad working atmosphere, which adversely affects the company's business. In the paper the author starts from the hypothesis that a socially responsible company could provide greater competitive advantages if it develops a proactive approach to the employees organizing, among others, joint sports and recreational activities that contribute to preserving their health, improving interpersonal relations and establishing closer ties between the employer and the employees. Th is is especially important under the situation when the two years' pandemic caused by the COVID-19 virus has led to predominantly virtual contacts, isolation and alienation. Both compromise as a way to overcome different opinions and social cohesion increase the company's profitability. The state has shown readiness to encourage by tax measures the companies to implement the activities of the internal social responsibility which are particularly aimed at the preventive protection of the employees' health.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji
T1  - Social responsible company's proactive approach towards employees and tax policy in the Republic of Serbia
EP  - 239
IS  - 2
SP  - 224
VL  - 60
DO  - 10.55836/PiP_22202A
UR  - conv_2360
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2022",
abstract = "Poslodavac je dužan da poštuje ustavom i zakonom garantovana prava zaposlenih, dok od njegove poslovne strategije i finansijskih mogućnosti zavisi da li će zaposlenima, osim zarade, da pruži i neke dodatne pogodnosti. Slaba komunikacija između zaposlenih, nizak stepen tolerancije i dr. stvaraju lošu radnu atmosferu, što se nepovoljno odražava na poslovanje kompanije. U radu autorka polazi od hipoteze da bi društveno odgovorna kompanija mogla da obezbedi veće konkurentne prednosti ukoliko razvija proaktivan pristup prema zaposlenima, organizujući, između ostalog, zajedničke sportske i rekreativne aktivnosti koje doprinose očuvanju zdravlja zaposlenih, unapređenju međuljudskih odnosa i uspostavljanju tešnje veze između poslodavca i zaposlenih. To je naročito važno u uslovima kada je dvogodišnja pandemija izazvana virusom COVID-19 dovela do pretežno virtuelnih kontakata, izolacije i otuđenja ljudi. Kompromisno prevazilaženje različitosti u mišljenjima i socijalna kohezija povećavaju profitabilnost kompanije. Država je pokazala spremnost da poreskim merama podstakne kompanije na aktivnosti interne društvene odgovornosti, koje posebno imaju za cilj preventivnu zaštitu zdravlja zaposlenih., The employer is obliged to respect employees' rights guaranteed by the Constitution and the laws, whereas he can provide the employees with some benefits in addition to the salary which depends on his business strategy and financial capabilities. Poor communication among employees, low level of tolerance etc. create a bad working atmosphere, which adversely affects the company's business. In the paper the author starts from the hypothesis that a socially responsible company could provide greater competitive advantages if it develops a proactive approach to the employees organizing, among others, joint sports and recreational activities that contribute to preserving their health, improving interpersonal relations and establishing closer ties between the employer and the employees. Th is is especially important under the situation when the two years' pandemic caused by the COVID-19 virus has led to predominantly virtual contacts, isolation and alienation. Both compromise as a way to overcome different opinions and social cohesion increase the company's profitability. The state has shown readiness to encourage by tax measures the companies to implement the activities of the internal social responsibility which are particularly aimed at the preventive protection of the employees' health.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji, Social responsible company's proactive approach towards employees and tax policy in the Republic of Serbia",
pages = "239-224",
number = "2",
volume = "60",
doi = "10.55836/PiP_22202A",
url = "conv_2360"
}

Ilić-Popov, G.. (2022). Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 60(2), 224-239.
https://doi.org/10.55836/PiP_22202A
conv_2360

Ilić-Popov G. Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji. in Pravo i privreda. 2022;60(2):224-239.
doi:10.55836/PiP_22202A
conv_2360 .

Ilić-Popov, Gordana, "Proaktivan pristup prema zaposlenima društveno odgovorne kompanije i poreska politika u Republici Srbiji" in Pravo i privreda, 60, no. 2 (2022):224-239,
https://doi.org/10.55836/PiP_22202A .,
conv_2360 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2021
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1296
AB  - S obzirom na to da se uporedno pravo, kao nauka i metod, tokom većeg dela HH veka razvijalo prvenstveno kao uporedno privatno pravo, sa kasnijim uključivanjem ustavnog, upravnog i krivičnog prava, upoređivanje nacionalnih poreskih sistema - ako se izuzmu malobrojni pionirski radovi - bilo je donedavno marginalno. Posebno su zapo stavljana istraživanja metoda primerenog uporednom poreskom pravu. Polazeći od stava da se metod u uporednopravnom istraživanju svodi na tehniku poređenja, autori su razmotrili dilemu da li je polazna osnova za komparaciju pretpostavka o sličnosti ili o razlikama. Iz različitosti tih pretpostavki razvila su se dva osnovna metodološka pristupa u uporednom (poreskom) pravu - funkcionalizam (zasnovan na pretpostavci o sličnostima) i pristup kulturnih ra zlika, iz kojeg je kasnije nastao kritički pristup. Pošto su analizirali prednosti i nedostatke oba pristupa, autori su razradili osnove "kulturnog funkcionalizma", zasnovanog na uključivanju kulturnog konteksta u istraživanje načina na koje poreska prava koja se upoređuju rešavaju date probleme.
AB  - Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Neke metodološke dileme u uporednom poreskom pravu
T1  - Some methodological dilemmas in comparative tax law
EP  - 511
IS  - 3
SP  - 471
VL  - 69
DO  - 10.51204/Anali_PFBU_21301A
UR  - conv_545
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2021",
abstract = "S obzirom na to da se uporedno pravo, kao nauka i metod, tokom većeg dela HH veka razvijalo prvenstveno kao uporedno privatno pravo, sa kasnijim uključivanjem ustavnog, upravnog i krivičnog prava, upoređivanje nacionalnih poreskih sistema - ako se izuzmu malobrojni pionirski radovi - bilo je donedavno marginalno. Posebno su zapo stavljana istraživanja metoda primerenog uporednom poreskom pravu. Polazeći od stava da se metod u uporednopravnom istraživanju svodi na tehniku poređenja, autori su razmotrili dilemu da li je polazna osnova za komparaciju pretpostavka o sličnosti ili o razlikama. Iz različitosti tih pretpostavki razvila su se dva osnovna metodološka pristupa u uporednom (poreskom) pravu - funkcionalizam (zasnovan na pretpostavci o sličnostima) i pristup kulturnih ra zlika, iz kojeg je kasnije nastao kritički pristup. Pošto su analizirali prednosti i nedostatke oba pristupa, autori su razradili osnove "kulturnog funkcionalizma", zasnovanog na uključivanju kulturnog konteksta u istraživanje načina na koje poreska prava koja se upoređuju rešavaju date probleme., Since for much of the 20th century the comparative law was developing as the comparative private law, with subsequent inclusion of constitutional, administrative and criminal law, comparisons of national tax systems were until recently marginal. The examination of the methods appropriate for the comparative tax law was especially neglected. Assuming that method in comparative law can be identified by techniques of comparisons, the authors considered dilemma whether the starting point for comparisons is praesumptio similitudinis or presumption of difference. Stemming from diversities of these assumptions, two methodological approaches in the comparative (tax) law have developed - functionalism (based on presumption of similarities) and cultural differences approach, from which critical approach subsequently emerged. Having analysed advantages and disadvantages of both approaches, the authors elaborated the basics of "cultural functionalism", based on the inclusion of cultural context into the research of the ways how tax laws subject to comparison solve the given problems.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Neke metodološke dileme u uporednom poreskom pravu, Some methodological dilemmas in comparative tax law",
pages = "511-471",
number = "3",
volume = "69",
doi = "10.51204/Anali_PFBU_21301A",
url = "conv_545"
}

Popović, D.,& Ilić-Popov, G.. (2021). Neke metodološke dileme u uporednom poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 69(3), 471-511.
https://doi.org/10.51204/Anali_PFBU_21301A
conv_545

Popović D, Ilić-Popov G. Neke metodološke dileme u uporednom poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2021;69(3):471-511.
doi:10.51204/Anali_PFBU_21301A
conv_545 .

Popović, Dejan, Ilić-Popov, Gordana, "Neke metodološke dileme u uporednom poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 69, no. 3 (2021):471-511,
https://doi.org/10.51204/Anali_PFBU_21301A .,
conv_545 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2020
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1189
T2  - Revija Kopaoničke škole prirodnog prava
T1  - Dejan Popović: Unifikacija poreskog prava u prvoj jugoslovenskoj državi, Pravni fakultet Univerziteta u Beogradu, Beograd, 2020
EP  - 131
IS  - 1
SP  - 123
VL  - 2
UR  - conv_2859
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2020",
journal = "Revija Kopaoničke škole prirodnog prava",
title = "Dejan Popović: Unifikacija poreskog prava u prvoj jugoslovenskoj državi, Pravni fakultet Univerziteta u Beogradu, Beograd, 2020",
pages = "131-123",
number = "1",
volume = "2",
url = "conv_2859"
}

Ilić-Popov, G.. (2020). Dejan Popović: Unifikacija poreskog prava u prvoj jugoslovenskoj državi, Pravni fakultet Univerziteta u Beogradu, Beograd, 2020. in Revija Kopaoničke škole prirodnog prava, 2(1), 123-131.
conv_2859

Ilić-Popov G. Dejan Popović: Unifikacija poreskog prava u prvoj jugoslovenskoj državi, Pravni fakultet Univerziteta u Beogradu, Beograd, 2020. in Revija Kopaoničke škole prirodnog prava. 2020;2(1):123-131.
conv_2859 .

Ilić-Popov, Gordana, "Dejan Popović: Unifikacija poreskog prava u prvoj jugoslovenskoj državi, Pravni fakultet Univerziteta u Beogradu, Beograd, 2020" in Revija Kopaoničke škole prirodnog prava, 2, no. 1 (2020):123-131,
conv_2859 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2020
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1243
AB  - Prethodno poresko mišljenje je jedan od retkih poresko-procesnih instituta koji predstavlja nedostajuću kariku u srpskom poreskom pravu, dok je inače zastupljen u većini savremenih država. On je prvenstveno usmeren ka poboljšanju pravne sigurnosti poreskih obveznika, a odnosi se na poreski tretman njihovih nameravanih budućih transakcija. Dajući, na zahtev obveznika, prethodno poresko mišljenje, poreska administracija se obavezuje da donese poresko rešenje određene sadržine u datoj poreskoj upravnoj stvari. Osloncem na komparativnopravni metod, autori razmatraju vrste prethodnih poreskih mišljenja, uslove pod kojima se ona mogu izdavati, troškove izdavanja, kao i domete primene i efekte prethodnih poreskih mišljenja. Autori naročito nastoje da, analizirajući stavove srpske upravnopravne doktrine o garantnom aktu, ustanove pravnu prirodu prethodnog poreskog mišljenja. Oni ukazuju na ograničenja postojećeg sistema obavezujućih poreskih mišljenja u Srbiji, sa ciljem da predlože rešenja koja bi trebalo ugraditi u Zakon o poreskom postupku i poreskoj administraciji.
AB  - Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decision with specified content in regard to the particular set of facts. Relying on comparative law method, the authors consider different types of tax rulings, conditions to be met for them to be issued, fee structures, the scope and effects of the rulings' application. While analysing the positions of administrative law scholars in Serbia on the warranty act, the authors strive to establish the legal nature of tax rulings. They point out the shortcomings of the existing system of binding tax opinions in Serbia with the aim of proposing the provisions that should be incorporated into the Tax Administration and Tax Procedure Act.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu
T1  - Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law
EP  - 35
IS  - 3
SP  - 7
VL  - 68
DO  - 10.5937/AnaliPFB2003007P
UR  - conv_521
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2020",
abstract = "Prethodno poresko mišljenje je jedan od retkih poresko-procesnih instituta koji predstavlja nedostajuću kariku u srpskom poreskom pravu, dok je inače zastupljen u većini savremenih država. On je prvenstveno usmeren ka poboljšanju pravne sigurnosti poreskih obveznika, a odnosi se na poreski tretman njihovih nameravanih budućih transakcija. Dajući, na zahtev obveznika, prethodno poresko mišljenje, poreska administracija se obavezuje da donese poresko rešenje određene sadržine u datoj poreskoj upravnoj stvari. Osloncem na komparativnopravni metod, autori razmatraju vrste prethodnih poreskih mišljenja, uslove pod kojima se ona mogu izdavati, troškove izdavanja, kao i domete primene i efekte prethodnih poreskih mišljenja. Autori naročito nastoje da, analizirajući stavove srpske upravnopravne doktrine o garantnom aktu, ustanove pravnu prirodu prethodnog poreskog mišljenja. Oni ukazuju na ograničenja postojećeg sistema obavezujućih poreskih mišljenja u Srbiji, sa ciljem da predlože rešenja koja bi trebalo ugraditi u Zakon o poreskom postupku i poreskoj administraciji., Advance tax ruling represents a missing link in Serbian tax law. It is aimed at advancement of taxpayers' legal certainty and deals with the tax treatment of their future transactions. By issuing a ruling at the taxpayer's request, the tax administration obliges itself to issue a tax decision with specified content in regard to the particular set of facts. Relying on comparative law method, the authors consider different types of tax rulings, conditions to be met for them to be issued, fee structures, the scope and effects of the rulings' application. While analysing the positions of administrative law scholars in Serbia on the warranty act, the authors strive to establish the legal nature of tax rulings. They point out the shortcomings of the existing system of binding tax opinions in Serbia with the aim of proposing the provisions that should be incorporated into the Tax Administration and Tax Procedure Act.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu, Preliminary tax opinion: Plaidoyer for its redesigning in Serbian tax law",
pages = "35-7",
number = "3",
volume = "68",
doi = "10.5937/AnaliPFB2003007P",
url = "conv_521"
}

Popović, D.,& Ilić-Popov, G.. (2020). Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 68(3), 7-35.
https://doi.org/10.5937/AnaliPFB2003007P
conv_521

Popović D, Ilić-Popov G. Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2020;68(3):7-35.
doi:10.5937/AnaliPFB2003007P
conv_521 .

Popović, Dejan, Ilić-Popov, Gordana, "Prethodno poresko mišljenje - pledoaje za njegovo preoblikovanje u srpskom poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 68, no. 3 (2020):7-35,
https://doi.org/10.5937/AnaliPFB2003007P .,
conv_521 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2019
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1105
AB  - Država pruža investitorima različite oblike državne pomoći (direktne podsticaje, poreske podsticaje i olakšice, oslobođenja od plaćanja taksi, carinske povlastice i dr.), sa ciljem unapređenja ekonomskog rasta i poboljšanja investicione klime. Da bi se sprečile arbitrarnosti, koje su nekada bile vrlo izražene prilikom dodeljivanja subvencija iz budžeta samo odabranim privrednim subjektima ili privrednim granama, odnosno kod odobravanja poreskih olakšica bez jasno propisanih kriterijuma, sprovodi se postupak kontrole državne pomoći. Na taj način se obezbeđuju zaštita slobodne konkurencije na tržištu i transparentnost u dodeli državne pomoći, kao i izvršavanja preuzetih obaveza iz Sporazuma o stabilizaciji i pridruživanju. U radu se naglasak stavlja na direktne podsticaje i poreske podsticaje, kao najznačajnije oblike državne pomoći. Analizi se posebno podvrgava poresko oslobođenje za velika ulaganja i vrši poređenje sa ulaganjima od posebnog značaja za Republiku Srbiju, koja su uređena neporeskim propisima.
AB  - In order to improve economic growth and the investment climate, the state provides investors with various forms of state aid (direct incentives, tax incentives, duty exemptions, customs privileges, etc.). In order to prevent arbitrariness, which were once very pronounced when allocating subsidies to only selected economic entities or economic branches, or when granting tax relief without clearly defined criteria, the procedure for controlling state aid is being implemented. In this way, the protection of free market competition and transparency while granting state aid, as well as the fulfillment of the undertaken obligations under the Stabilization and Association Agreement are ensured. The paper focuses on direct incentives and tax incentives, as the most significant forms of state aid. The author analyzes tax exemption for large investments and compares them with investments of special importance to the Republic of Serbia, which are regulated in non-tax legislation.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Podsticaji ulaganju u srpsku privredu
T1  - Incentives to investments in the Serbian economy
EP  - 199
IS  - 7-9
SP  - 186
VL  - 57
UR  - conv_2295
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2019",
abstract = "Država pruža investitorima različite oblike državne pomoći (direktne podsticaje, poreske podsticaje i olakšice, oslobođenja od plaćanja taksi, carinske povlastice i dr.), sa ciljem unapređenja ekonomskog rasta i poboljšanja investicione klime. Da bi se sprečile arbitrarnosti, koje su nekada bile vrlo izražene prilikom dodeljivanja subvencija iz budžeta samo odabranim privrednim subjektima ili privrednim granama, odnosno kod odobravanja poreskih olakšica bez jasno propisanih kriterijuma, sprovodi se postupak kontrole državne pomoći. Na taj način se obezbeđuju zaštita slobodne konkurencije na tržištu i transparentnost u dodeli državne pomoći, kao i izvršavanja preuzetih obaveza iz Sporazuma o stabilizaciji i pridruživanju. U radu se naglasak stavlja na direktne podsticaje i poreske podsticaje, kao najznačajnije oblike državne pomoći. Analizi se posebno podvrgava poresko oslobođenje za velika ulaganja i vrši poređenje sa ulaganjima od posebnog značaja za Republiku Srbiju, koja su uređena neporeskim propisima., In order to improve economic growth and the investment climate, the state provides investors with various forms of state aid (direct incentives, tax incentives, duty exemptions, customs privileges, etc.). In order to prevent arbitrariness, which were once very pronounced when allocating subsidies to only selected economic entities or economic branches, or when granting tax relief without clearly defined criteria, the procedure for controlling state aid is being implemented. In this way, the protection of free market competition and transparency while granting state aid, as well as the fulfillment of the undertaken obligations under the Stabilization and Association Agreement are ensured. The paper focuses on direct incentives and tax incentives, as the most significant forms of state aid. The author analyzes tax exemption for large investments and compares them with investments of special importance to the Republic of Serbia, which are regulated in non-tax legislation.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Podsticaji ulaganju u srpsku privredu, Incentives to investments in the Serbian economy",
pages = "199-186",
number = "7-9",
volume = "57",
url = "conv_2295"
}

Ilić-Popov, G.. (2019). Podsticaji ulaganju u srpsku privredu. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 57(7-9), 186-199.
conv_2295

Ilić-Popov G. Podsticaji ulaganju u srpsku privredu. in Pravo i privreda. 2019;57(7-9):186-199.
conv_2295 .

Ilić-Popov, Gordana, "Podsticaji ulaganju u srpsku privredu" in Pravo i privreda, 57, no. 7-9 (2019):186-199,
conv_2295 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2019
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1092
AB  - Stupanjem na snagu Multilateralne konvencije (Multilateral Instrument - MLI) u Srbiji počinje da deluje klauzula o glavnom cilju transakcije ili aranžmana (GCT test), koja dozvoljava poreskim vlastima da ne odobre pogodnost iz obuhvaćenog poreskog ugovora. U članku se analizira struktura GCT i ustanovljava da su im ostavljena široka diskreciona ovlašćenja. Formulacija norme je takva da ne određuje šta će se oporezovati u zemlji izvora pošto pogodnost bude uskraćena. Autori zaključuju da zemlja rezidentstva može da ne dâ olakšicu kojom eliminiše nastalo dvostruko oporezivanje ako smatra da nije reč o razlikama u nacionalnom pravu već o razlikama u tumačenju odredaba ugovora ili činjenica. Ustavnost GCT testa mogla bi se ocenjivati u odnosu na principe pravne sigurnosti i jednakosti. Poreske vlasti su dobile arbitrarna ovlašćenja da procenjuju da li je reč o abuzivnom, jednom od glavnih ciljeva transakcije ili o legitimnom komercijalnom cilju, kojim će biti narušeni ustavni principi jednakosti i oporezivanja prema ekonomskoj snazi.
AB  - The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will be taxed in the source country once the benefit is denied. In authors' opinion the residence country may decide to deny the relief for elimination of double taxation if it considers that it is the conflict of qualifications that arises from differences in interpretation of treaty or facts rather than from differences in domestic law. The constitutionality of PPT may be assessed with respect to the principles of legal certainty and equality. The tax authorities were given arbitrary authorisation to assess whether it is an abusive "one of the principal purposes of a transaction" or a legitimate commercial objective. This may violate the principles of equality and taxation based on abilityto-pay.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora
T1  - (Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties
EP  - 33
IS  - 2
SP  - 7
VL  - 67
DO  - 10.5937/AnaliPFB1902007P
UR  - conv_488
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2019",
abstract = "Stupanjem na snagu Multilateralne konvencije (Multilateral Instrument - MLI) u Srbiji počinje da deluje klauzula o glavnom cilju transakcije ili aranžmana (GCT test), koja dozvoljava poreskim vlastima da ne odobre pogodnost iz obuhvaćenog poreskog ugovora. U članku se analizira struktura GCT i ustanovljava da su im ostavljena široka diskreciona ovlašćenja. Formulacija norme je takva da ne određuje šta će se oporezovati u zemlji izvora pošto pogodnost bude uskraćena. Autori zaključuju da zemlja rezidentstva može da ne dâ olakšicu kojom eliminiše nastalo dvostruko oporezivanje ako smatra da nije reč o razlikama u nacionalnom pravu već o razlikama u tumačenju odredaba ugovora ili činjenica. Ustavnost GCT testa mogla bi se ocenjivati u odnosu na principe pravne sigurnosti i jednakosti. Poreske vlasti su dobile arbitrarna ovlašćenja da procenjuju da li je reč o abuzivnom, jednom od glavnih ciljeva transakcije ili o legitimnom komercijalnom cilju, kojim će biti narušeni ustavni principi jednakosti i oporezivanja prema ekonomskoj snazi., The principal purpose of transaction or arrangement test (PPT) contained in MLI authorises tax authorities to deny a treaty benefit. The structure of PPT shows that tax authorities were given wide discretion. Its wording does not determine what will be taxed in the source country once the benefit is denied. In authors' opinion the residence country may decide to deny the relief for elimination of double taxation if it considers that it is the conflict of qualifications that arises from differences in interpretation of treaty or facts rather than from differences in domestic law. The constitutionality of PPT may be assessed with respect to the principles of legal certainty and equality. The tax authorities were given arbitrary authorisation to assess whether it is an abusive "one of the principal purposes of a transaction" or a legitimate commercial objective. This may violate the principles of equality and taxation based on abilityto-pay.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "(Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora, (Un)constitutionality of the provision on the principal purpose of transaction or arrangement test from the tax treaties",
pages = "33-7",
number = "2",
volume = "67",
doi = "10.5937/AnaliPFB1902007P",
url = "conv_488"
}

Popović, D.,& Ilić-Popov, G.. (2019). (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 67(2), 7-33.
https://doi.org/10.5937/AnaliPFB1902007P
conv_488

Popović D, Ilić-Popov G. (Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora. in Anali Pravnog fakulteta u Beogradu. 2019;67(2):7-33.
doi:10.5937/AnaliPFB1902007P
conv_488 .

Popović, Dejan, Ilić-Popov, Gordana, "(Ne)ustavnost odredbe o testu glavnog cilja transakcije ili aranžmana iz poreskih ugovora" in Anali Pravnog fakulteta u Beogradu, 67, no. 2 (2019):7-33,
https://doi.org/10.5937/AnaliPFB1902007P .,
conv_488 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1030
AB  - U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće. Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena 'bejzbol arbitraže' relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama. Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a.
AB  - Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention within two years as a deferred condition for activating the arbitration clause. The parties in arbitration are the Contracting States rather than the taxpayer who initiated it. Despite the advantages of the arbitration dispute resolution, numerous developing countries do not accept the arbitration clause stating that it would violate their fiscal sovereignty from two reasons. Firstly, the authors point out that relying on the 'baseball arbitration' would diminish the relevance of the objection that arbitration jeopardises administrative independence. Secondly, the objection that the state cannot renounce its right to tax is also untenable since it overlooks the difference between the state's sovereign inalienable right to introduce tax and its right to collect a disputed amount. Neither remaining two constitutional-law arguments are valid. From the point of view of the rule of law principle, there is no justification to confine arbitration only to the issues concerning the interpretation of facts. From the point of view of the principle of equality, the constitutional courts will not require symmetrical access to arbitration in domestic tax disputes since they tend to interpret this principle in the manner that it applies to the persons in the same or similar legal situations - namely, to those who meet the requirements for arbitration stipulated in a tax treaty. The authors conclude that Serbia should reassess its negative attitude on tax arbitration, which will make it easier for her to deal with the obligation emerging in the accession negotiations to adopt the EU Arbitration Convention as a part of the acquis.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje
T1  - Arbitration in international tax law: Legal obstacles to agreeing
EP  - 69
IS  - 2
SP  - 47
VL  - 66
DO  - 10.5937/AlaniPFB1802047P
UR  - conv_453
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2018",
abstract = "U članu 25, stav 5 Model-konvencije OECD nalazi se norma kojom se neuspeh postupka zajedničkog dogovaranja (MAP) da u roku od dve godine reši spor da li je neko lice oporezovano na način koji nije u skladu sa poreskim ugovorom definiše kao odložni uslov za aktiviranje arbitražne klauzule. Stranke u arbitraži su države ugovornice, a ne poreski obveznik, koji je inače pokreće. Uprkos prednostima arbitražnog rešavanja spora, brojne zemlje u razvoju ne prihvataju arbitražnu klauzulu, navodeći da bi njome bio narušen fiskalni suverenitet, i to u dva aspekta. Prvo, autori ukazuju na to da primena 'bejzbol arbitraže' relativizuje prigovor da arbitraža narušava princip samostalnosti uprave. Drugo, ne može se odbraniti ni prigovor koji ukazuje na nedopuštenost odricanja države od prava da oporezuje jer se tu gubi iz vida razlika između suverenog prava države da uvodi porez, koje je neotuđivo, i prava na naplatu iznosa, koji je sporan. Ne stoje ni ostala dva ustavnopravna argumenta. S aspekta vladavine prava, nema razloga da se arbitraža vezuje samo za činjenična pitanja. S aspekta principa jednakosti, ustavni sudovi neće zahtevati da se arbitraža omogući i u domaćim sporovima jer oni taj princip tumače tako da se odnosi na lica u jednakim pravnim situacijama. Autori zaključuju da Srbija treba da preispita svoj negativan stav o poreskoj arbitraži, što će joj olakšati da se suoči s obavezom da u pristupnim pregovorima prihvati Arbitražnu konvenciju Evropske unije kao deo acquis-a., Article 25 (5) of the OECD Model Convention contains a provision that defines the failure of the mutual agreement procedure to solve a dispute whether a person has been taxed in a manner that is not in accordance with the provisions of the Convention within two years as a deferred condition for activating the arbitration clause. The parties in arbitration are the Contracting States rather than the taxpayer who initiated it. Despite the advantages of the arbitration dispute resolution, numerous developing countries do not accept the arbitration clause stating that it would violate their fiscal sovereignty from two reasons. Firstly, the authors point out that relying on the 'baseball arbitration' would diminish the relevance of the objection that arbitration jeopardises administrative independence. Secondly, the objection that the state cannot renounce its right to tax is also untenable since it overlooks the difference between the state's sovereign inalienable right to introduce tax and its right to collect a disputed amount. Neither remaining two constitutional-law arguments are valid. From the point of view of the rule of law principle, there is no justification to confine arbitration only to the issues concerning the interpretation of facts. From the point of view of the principle of equality, the constitutional courts will not require symmetrical access to arbitration in domestic tax disputes since they tend to interpret this principle in the manner that it applies to the persons in the same or similar legal situations - namely, to those who meet the requirements for arbitration stipulated in a tax treaty. The authors conclude that Serbia should reassess its negative attitude on tax arbitration, which will make it easier for her to deal with the obligation emerging in the accession negotiations to adopt the EU Arbitration Convention as a part of the acquis.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje, Arbitration in international tax law: Legal obstacles to agreeing",
pages = "69-47",
number = "2",
volume = "66",
doi = "10.5937/AlaniPFB1802047P",
url = "conv_453"
}

Popović, D.,& Ilić-Popov, G.. (2018). Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 66(2), 47-69.
https://doi.org/10.5937/AlaniPFB1802047P
conv_453

Popović D, Ilić-Popov G. Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje. in Anali Pravnog fakulteta u Beogradu. 2018;66(2):47-69.
doi:10.5937/AlaniPFB1802047P
conv_453 .

Popović, Dejan, Ilić-Popov, Gordana, "Arbitraža u međunarodnom poreskom pravu - pravne prepreke za ugovaranje" in Anali Pravnog fakulteta u Beogradu, 66, no. 2 (2018):47-69,
https://doi.org/10.5937/AlaniPFB1802047P .,
conv_453 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1017
AB  - U ovom radu autorka analizira arbitražni postupak za rešavanje sporova u vezi sa transfernim cenama, koji je predviđen Arbitražnom konvencijom. Glavni cilj takvog nesudskog postupka je eliminisanje ekonomskog dvostrukog oporezivanja koje nastaje kao posledica neusklađivanja dobiti povezanih preduzeća - rezidenata različitih zemalja-članica EU. Ova Konvencija nije instrument sekundarnog prava Evropske unije, već multilateralna konvencija međunarodnog javnog prava i zato nema pravno obavezujući karakter. Posebna pažnja je posvećena savetodavnoj komisiji, koja se formira sa zadatkom da dȃ mišljenje kako da se otkloni dvostruko oporezivanje. .
AB  - In this paper the aut­hor analyses the arbitration procedure for solving transfer pricing disputes under the EU Arbitration Convention. The main purpose of this non-judicial procedure is to avoid the economic double taxation arising from adjustment of profits of associated enterprises - residents of different member states of the European Union. This Convention is not an instrument of a secondary EU law, but a multi­lateral convention under the international public law, therefore has no legally binding character. Special attention is dedicated to the advisory commission, which is established to give an opinion about how to eliminate double taxation. .
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Arbitražni postupak u sporovima oko transfernih cena u poreskom pravu Evropske unije
T1  - Arbitration procedure in the transfer pricing disputes in the tax law of the European Union
EP  - 20
IS  - 7-9
SP  - 9
VL  - 56
UR  - conv_2251
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2018",
abstract = "U ovom radu autorka analizira arbitražni postupak za rešavanje sporova u vezi sa transfernim cenama, koji je predviđen Arbitražnom konvencijom. Glavni cilj takvog nesudskog postupka je eliminisanje ekonomskog dvostrukog oporezivanja koje nastaje kao posledica neusklađivanja dobiti povezanih preduzeća - rezidenata različitih zemalja-članica EU. Ova Konvencija nije instrument sekundarnog prava Evropske unije, već multilateralna konvencija međunarodnog javnog prava i zato nema pravno obavezujući karakter. Posebna pažnja je posvećena savetodavnoj komisiji, koja se formira sa zadatkom da dȃ mišljenje kako da se otkloni dvostruko oporezivanje. ., In this paper the aut­hor analyses the arbitration procedure for solving transfer pricing disputes under the EU Arbitration Convention. The main purpose of this non-judicial procedure is to avoid the economic double taxation arising from adjustment of profits of associated enterprises - residents of different member states of the European Union. This Convention is not an instrument of a secondary EU law, but a multi­lateral convention under the international public law, therefore has no legally binding character. Special attention is dedicated to the advisory commission, which is established to give an opinion about how to eliminate double taxation. .",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Arbitražni postupak u sporovima oko transfernih cena u poreskom pravu Evropske unije, Arbitration procedure in the transfer pricing disputes in the tax law of the European Union",
pages = "20-9",
number = "7-9",
volume = "56",
url = "conv_2251"
}

Ilić-Popov, G.. (2018). Arbitražni postupak u sporovima oko transfernih cena u poreskom pravu Evropske unije. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 56(7-9), 9-20.
conv_2251

Ilić-Popov G. Arbitražni postupak u sporovima oko transfernih cena u poreskom pravu Evropske unije. in Pravo i privreda. 2018;56(7-9):9-20.
conv_2251 .

Ilić-Popov, Gordana, "Arbitražni postupak u sporovima oko transfernih cena u poreskom pravu Evropske unije" in Pravo i privreda, 56, no. 7-9 (2018):9-20,
conv_2251 .

TY  - JOUR
AU  - Podlipnik, Jernej
AU  - Ilić-Popov, Gordana
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1067
AB  - Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.
PB  - Inst Local Self-Government Public Procurement Maribor, Maribor
T2  - Lex Localis - Journal of Local Self-Government
T1  - Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature
EP  - 630
IS  - 3
SP  - 613
VL  - 16
DO  - 10.4335/16.3.613-630(2018)
UR  - conv_3015
ER  - 

@article{
author = "Podlipnik, Jernej and Ilić-Popov, Gordana",
year = "2018",
abstract = "Sometimes, in order to provide themselves better living conditions, the residents of a certain municipality may be willing to pay an additional fiscal levy besides ordinary taxes. In this paper, the authors deal with a self-imposed contribution as a possible resource of local budgets, comparing the regulation and concept of such a contribution in Slovenia and Serbia. By analysing the characteristics of such a levy in these two former Yugoslav states, the authors based their main hypothesis on proving that self-imposed contribution is, according to its legal nature, also a type of a tax, even if it is introduced under a referendum and the funds are earmarked for specific local purposes.",
publisher = "Inst Local Self-Government Public Procurement Maribor, Maribor",
journal = "Lex Localis - Journal of Local Self-Government",
title = "Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature",
pages = "630-613",
number = "3",
volume = "16",
doi = "10.4335/16.3.613-630(2018)",
url = "conv_3015"
}

Podlipnik, J.,& Ilić-Popov, G.. (2018). Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature. in Lex Localis - Journal of Local Self-Government
Inst Local Self-Government Public Procurement Maribor, Maribor., 16(3), 613-630.
https://doi.org/10.4335/16.3.613-630(2018)
conv_3015

Podlipnik J, Ilić-Popov G. Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature. in Lex Localis - Journal of Local Self-Government. 2018;16(3):613-630.
doi:10.4335/16.3.613-630(2018)
conv_3015 .

Podlipnik, Jernej, Ilić-Popov, Gordana, "Self-imposed Contribution in Slovenian and Serbian Legislation: Concept and Legal Nature" in Lex Localis - Journal of Local Self-Government, 16, no. 3 (2018):613-630,
https://doi.org/10.4335/16.3.613-630(2018) .,
conv_3015 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1005
AB  - U radu se analizira Multilateralna konvencija za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, nastala kao jedan od rezultata BEPS projekta OECD i G20. Predmet i cilj BEPS multilateralne konvencije jeste brza i konzistentna primena rešenja, čiji je cilj sprečavanje izbegavanja plaćanja poreza u međunarodnom kontekstu, kroz modifikacije postojećih bilateralnih poreskih ugovora, a uz obezbeđivanje visokog nivoa fleksibilnosti u implementaciji. Autori polaze od hipoteze da su u dosadašnjem razvoju međunarodnog poreskog prava multilateralni ugovori o izbegavanju dvostrukog oporezivanja bili veoma retki, pre svega zbog problema usklađivanja različitih interesa involviranih država. BEPS multilateralna konvencija označava, međutim, sasvim nov instrument, primeren uslovima globalizacije, jer pokazuje nameru gotovo sto država koje su učestvovale u njegovoj pripremi da u svoje bilateralne poreske ugovore ugrade odredbe kojima će suzbiti poresku evaziju. Konvencija sadrži dva minimalna standarda, koja svaki potpisnik mora da na neki od ponuđenih načina ugradi u svoje obuhvaćene poreske sporazume: jedan se tiče sprečavanja treaty-shopping aranžmana, a drugi unapređenja postupka zajedničkog dogovaranja poreskih vlasti. Fleksibilnost je obezbeđena pravom svake države i jurisdikcije da izabere koje će poreske ugovore 'staviti na listu', opcijom da se na široki krug specifikovanih odredaba istakne rezerva i mogućnošću opredeljivanja između dopuštenih alternativa. U članku je istražena pozicija Srbije, jedne od potpisnica Konvencije, u odnosu na izbor koji je ponuđen.
AB  - The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and consistent implementation of the agreed solutions aimed at preventing tax evasion or avoidance via modifications of the existing bilateral tax treaties, while providing for a high level of flexibility in the implementation. Signed on 7 June 2017, the Convention encompasses provisions on hybrid mismatches, treaty abuse, avoidance of permanent establishment status, improving dispute resolution and arbitration. The first four groups of norms have a bilateral impact on the relations between contracting jurisdictions regulated by their covered tax agreements; the effect of the optional provisions on arbitration is multilateral. The Convention contains two minimum standards each party is required to include in its covered tax agreements in an offered manner. The first one refers to the prevention of treaty shopping arrangements, while the second one concerns improvements in the dispute resolution. The flexibility is assured by granting each party the right to specify the tax treaties to which the Convention applies, to opt out of a wide range of provisions (apart from the minimum standards) set out in the Convention as eligible for reservations, as well as to select an offered alternative. Serbia's position vis-à-vis the given choices has been elaborated. Serbia specified all its tax treaties as the 'covered tax agreements' but Germany, Switzerland and Sweden did not do the same with their respective treaties with Serbia. Serbia opted out of five articles of the Convention. While not contesting its importance, one may conclude that the Convention does not represent an announcement of a new multilateral tax order but rather a multilateral agreement of a number of states motivated by practical considerations.
PB  - Univerzitet u Nišu - Pravni fakultet, Niš
T2  - Zbornik radova Pravnog fakulteta u Nišu
T1  - Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu
T1  - The importance and effects of BEPS multilateral convention in international tax law
EP  - 31
IS  - 75
SP  - 13
VL  - 56
DO  - 10.5937/zrpfni1775013P
UR  - conv_1674
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2017",
abstract = "U radu se analizira Multilateralna konvencija za primenu mera koje se u cilju sprečavanja erozije poreske osnovice i premeštanja dobiti odnose na poreske ugovore, nastala kao jedan od rezultata BEPS projekta OECD i G20. Predmet i cilj BEPS multilateralne konvencije jeste brza i konzistentna primena rešenja, čiji je cilj sprečavanje izbegavanja plaćanja poreza u međunarodnom kontekstu, kroz modifikacije postojećih bilateralnih poreskih ugovora, a uz obezbeđivanje visokog nivoa fleksibilnosti u implementaciji. Autori polaze od hipoteze da su u dosadašnjem razvoju međunarodnog poreskog prava multilateralni ugovori o izbegavanju dvostrukog oporezivanja bili veoma retki, pre svega zbog problema usklađivanja različitih interesa involviranih država. BEPS multilateralna konvencija označava, međutim, sasvim nov instrument, primeren uslovima globalizacije, jer pokazuje nameru gotovo sto država koje su učestvovale u njegovoj pripremi da u svoje bilateralne poreske ugovore ugrade odredbe kojima će suzbiti poresku evaziju. Konvencija sadrži dva minimalna standarda, koja svaki potpisnik mora da na neki od ponuđenih načina ugradi u svoje obuhvaćene poreske sporazume: jedan se tiče sprečavanja treaty-shopping aranžmana, a drugi unapređenja postupka zajedničkog dogovaranja poreskih vlasti. Fleksibilnost je obezbeđena pravom svake države i jurisdikcije da izabere koje će poreske ugovore 'staviti na listu', opcijom da se na široki krug specifikovanih odredaba istakne rezerva i mogućnošću opredeljivanja između dopuštenih alternativa. U članku je istražena pozicija Srbije, jedne od potpisnica Konvencije, u odnosu na izbor koji je ponuđen., The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting is a result of the BEPS project carried out by the OECD and G20. The object and purpose of the BEPS Multilateral Convention is swift and consistent implementation of the agreed solutions aimed at preventing tax evasion or avoidance via modifications of the existing bilateral tax treaties, while providing for a high level of flexibility in the implementation. Signed on 7 June 2017, the Convention encompasses provisions on hybrid mismatches, treaty abuse, avoidance of permanent establishment status, improving dispute resolution and arbitration. The first four groups of norms have a bilateral impact on the relations between contracting jurisdictions regulated by their covered tax agreements; the effect of the optional provisions on arbitration is multilateral. The Convention contains two minimum standards each party is required to include in its covered tax agreements in an offered manner. The first one refers to the prevention of treaty shopping arrangements, while the second one concerns improvements in the dispute resolution. The flexibility is assured by granting each party the right to specify the tax treaties to which the Convention applies, to opt out of a wide range of provisions (apart from the minimum standards) set out in the Convention as eligible for reservations, as well as to select an offered alternative. Serbia's position vis-à-vis the given choices has been elaborated. Serbia specified all its tax treaties as the 'covered tax agreements' but Germany, Switzerland and Sweden did not do the same with their respective treaties with Serbia. Serbia opted out of five articles of the Convention. While not contesting its importance, one may conclude that the Convention does not represent an announcement of a new multilateral tax order but rather a multilateral agreement of a number of states motivated by practical considerations.",
publisher = "Univerzitet u Nišu - Pravni fakultet, Niš",
journal = "Zbornik radova Pravnog fakulteta u Nišu",
title = "Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu, The importance and effects of BEPS multilateral convention in international tax law",
pages = "31-13",
number = "75",
volume = "56",
doi = "10.5937/zrpfni1775013P",
url = "conv_1674"
}

Popović, D.,& Ilić-Popov, G.. (2017). Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu. in Zbornik radova Pravnog fakulteta u Nišu
Univerzitet u Nišu - Pravni fakultet, Niš., 56(75), 13-31.
https://doi.org/10.5937/zrpfni1775013P
conv_1674

Popović D, Ilić-Popov G. Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu. in Zbornik radova Pravnog fakulteta u Nišu. 2017;56(75):13-31.
doi:10.5937/zrpfni1775013P
conv_1674 .

Popović, Dejan, Ilić-Popov, Gordana, "Značaj i efekti BEPS multilateralne konvencije u međunarodnom poreskom pravu" in Zbornik radova Pravnog fakulteta u Nišu, 56, no. 75 (2017):13-31,
https://doi.org/10.5937/zrpfni1775013P .,
conv_1674 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/987
AB  - Predmet ovog rada je poreski tretman kapitalnih dobitaka privrednih društava od prodaje akcija i udela, kako u nacionalnom, tako i ugovornom poreskom pravu. Autori ukazuju na to da Autentično tumačenje čl. 27 Zakona o porezu na dobit pravnih lica otvara prostor za oporezivanje i potencijalnog, a ne samo realizovanog kapitalnog dobitka, iz čega proističu štetne posledice. Na osnovu uporednopravne analize, oni predlažu mere za otklanjanje postojećeg ekonomskog dvostrukog oporezivanja i zalažu se za pružanje kredita za porez na kapitalne dobitke plaćen u inostranstvu. Radi sprečavanja poreske evazije, sugeriše se uvođenje jemstva za rezidentno privredno društvo kada od njega nerezidentno društvo ostvari kapitalni dobitak, a ne podnese poresku prijavu. Na osnovu analize važećih poreskih ugovora Srbije zaključeno je da se u njih 28 nalazi samo opšte koliziono pravilo, kojim se pravo oporezivanja kapitalnog dobitka od otuđenja akcija ili udela prepušta isključivo državi rezidentstva lica koje je otuđilo akcije, odnosno udele, dok je u preostalih 30 predviđeno i dopunsko koliziono pravilo.
AB  - The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door to taxing not only realised but also potential capital gains thus triggering certain harmful consequences. Relying on the comparative legal analysis they suggest measures how to eliminate the existing economic double taxation and plead for granting a credit for the tax on capital gains paid abroad. In order to hamper tax evasion the introduction of a security for the resident company whose shares are alienated by a non-resident company at a gain is suggested whenever the tax return has not been filed. By analysing Serbia's 58 tax treaties the authors conclude that 28 of them contain a single demarcation rule exclusively granting jurisdiction to tax the capital gains on shares to the state of residence of the alienator, while in remaining 30 treaties an additional anti-avoidance rule is prescribed.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu
T1  - Taxation of capital gains of companies from the alienation of shares
EP  - 25
IS  - 2
SP  - 5
VL  - 65
DO  - 10.5937/AnaliPFB1702005P
UR  - conv_423
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2017",
abstract = "Predmet ovog rada je poreski tretman kapitalnih dobitaka privrednih društava od prodaje akcija i udela, kako u nacionalnom, tako i ugovornom poreskom pravu. Autori ukazuju na to da Autentično tumačenje čl. 27 Zakona o porezu na dobit pravnih lica otvara prostor za oporezivanje i potencijalnog, a ne samo realizovanog kapitalnog dobitka, iz čega proističu štetne posledice. Na osnovu uporednopravne analize, oni predlažu mere za otklanjanje postojećeg ekonomskog dvostrukog oporezivanja i zalažu se za pružanje kredita za porez na kapitalne dobitke plaćen u inostranstvu. Radi sprečavanja poreske evazije, sugeriše se uvođenje jemstva za rezidentno privredno društvo kada od njega nerezidentno društvo ostvari kapitalni dobitak, a ne podnese poresku prijavu. Na osnovu analize važećih poreskih ugovora Srbije zaključeno je da se u njih 28 nalazi samo opšte koliziono pravilo, kojim se pravo oporezivanja kapitalnog dobitka od otuđenja akcija ili udela prepušta isključivo državi rezidentstva lica koje je otuđilo akcije, odnosno udele, dok je u preostalih 30 predviđeno i dopunsko koliziono pravilo., The paper deals with the tax treatment of capital gains on shares of companies both in national and tax treaty law. The authors indicate that the authentic interpretation of the Art. 27 of Serbia's Tax on Profits of Legal Entities Law opens the door to taxing not only realised but also potential capital gains thus triggering certain harmful consequences. Relying on the comparative legal analysis they suggest measures how to eliminate the existing economic double taxation and plead for granting a credit for the tax on capital gains paid abroad. In order to hamper tax evasion the introduction of a security for the resident company whose shares are alienated by a non-resident company at a gain is suggested whenever the tax return has not been filed. By analysing Serbia's 58 tax treaties the authors conclude that 28 of them contain a single demarcation rule exclusively granting jurisdiction to tax the capital gains on shares to the state of residence of the alienator, while in remaining 30 treaties an additional anti-avoidance rule is prescribed.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu, Taxation of capital gains of companies from the alienation of shares",
pages = "25-5",
number = "2",
volume = "65",
doi = "10.5937/AnaliPFB1702005P",
url = "conv_423"
}

Popović, D.,& Ilić-Popov, G.. (2017). Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 65(2), 5-25.
https://doi.org/10.5937/AnaliPFB1702005P
conv_423

Popović D, Ilić-Popov G. Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu. in Anali Pravnog fakulteta u Beogradu. 2017;65(2):5-25.
doi:10.5937/AnaliPFB1702005P
conv_423 .

Popović, Dejan, Ilić-Popov, Gordana, "Oporezivanje kapitalnih dobitaka privrednih društava od prenosa akcija uz naknadu" in Anali Pravnog fakulteta u Beogradu, 65, no. 2 (2017):5-25,
https://doi.org/10.5937/AnaliPFB1702005P .,
conv_423 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2017
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/957
AB  - U ovom radu autorka se bavi kritičkom analizom pogodnosti koja se može pružiti poreskim obveznicima, posredstvom odloženog plaćanja dugovanog poreza. Nakon što nadležni organ, ako su ispunjeni zakonski uslovi, usvoji zahtev poreskog obveznika, odluka se najčešće realizuje donošenjem rešenja od strane Poreske uprave, mada je, takođe, moguće da ona zaključi sporazum sa poreskim obveznikom. Taj sporazum ne predstavlja narušavanje načela zakonitosti, jer ne podrazumeva dogovor između poreske administracije i poreskog obveznika o visini poreskog duga, već se odlaganje plaćanja dugovanog poreza dopušta samo onom poreskom obvezniku koji ispuni uslove, precizirane odgovarajućom Uredbom Vlade Republike Srbije. Autorka ukazuje na određene nedorečenosti zakonodavca, kao i na 'potkopavanje' finansijske discipline predviđanjem izuzetaka od opšteg režima odlaganja plaćanja dugovanog poreza.
AB  - In this paper, the author deals with the benefits that can be provided to the taxpayers, through the postponement of the payment of the tax owed. If the responsible person accepts the taxpayer's request, the decision is usually implemented by a ruling of the Tax Administration, although it is also possible the Tax Administration signs an agreement with the taxpayer. This agreement does not violate the principle of legality, because it doesn't involve the agreement between the tax administration and the taxpayer about the amount of the tax debt. The postponement of the tax is allowed only to those taxpayers who meet the conditions specified by the Decree of the Government of the Republic of Serbia. The author points out certain legal ambiguities, as well as 'digging under' of the fiscal discipline by prescribing the exceptions from the general regime of the postponed payment of the tax owed.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu
T1  - Postponement of payment of tax in Serbian tax system
EP  - 654
IS  - 7-9
SP  - 642
VL  - 55
UR  - conv_2228
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2017",
abstract = "U ovom radu autorka se bavi kritičkom analizom pogodnosti koja se može pružiti poreskim obveznicima, posredstvom odloženog plaćanja dugovanog poreza. Nakon što nadležni organ, ako su ispunjeni zakonski uslovi, usvoji zahtev poreskog obveznika, odluka se najčešće realizuje donošenjem rešenja od strane Poreske uprave, mada je, takođe, moguće da ona zaključi sporazum sa poreskim obveznikom. Taj sporazum ne predstavlja narušavanje načela zakonitosti, jer ne podrazumeva dogovor između poreske administracije i poreskog obveznika o visini poreskog duga, već se odlaganje plaćanja dugovanog poreza dopušta samo onom poreskom obvezniku koji ispuni uslove, precizirane odgovarajućom Uredbom Vlade Republike Srbije. Autorka ukazuje na određene nedorečenosti zakonodavca, kao i na 'potkopavanje' finansijske discipline predviđanjem izuzetaka od opšteg režima odlaganja plaćanja dugovanog poreza., In this paper, the author deals with the benefits that can be provided to the taxpayers, through the postponement of the payment of the tax owed. If the responsible person accepts the taxpayer's request, the decision is usually implemented by a ruling of the Tax Administration, although it is also possible the Tax Administration signs an agreement with the taxpayer. This agreement does not violate the principle of legality, because it doesn't involve the agreement between the tax administration and the taxpayer about the amount of the tax debt. The postponement of the tax is allowed only to those taxpayers who meet the conditions specified by the Decree of the Government of the Republic of Serbia. The author points out certain legal ambiguities, as well as 'digging under' of the fiscal discipline by prescribing the exceptions from the general regime of the postponed payment of the tax owed.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu, Postponement of payment of tax in Serbian tax system",
pages = "654-642",
number = "7-9",
volume = "55",
url = "conv_2228"
}

Ilić-Popov, G.. (2017). Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 55(7-9), 642-654.
conv_2228

Ilić-Popov G. Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu. in Pravo i privreda. 2017;55(7-9):642-654.
conv_2228 .

Ilić-Popov, Gordana, "Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu" in Pravo i privreda, 55, no. 7-9 (2017):642-654,
conv_2228 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2016
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/927
AB  - Predmet ovog rada je utvrđivanje prirode odnosa između poreskog prava, kao grane javnog prava, i privatnog prava. Poresko pravo često koristi pravne poslove ili pojmove privatnog prava za utvrđivanje ekonomskog činjeničnog stanja, mada sve više razvija i sopstvenu terminologiju. Posebna pažnja je usmerena na ispitivanje teze da li 'prethodnost' privatnog prava u isto vreme znači i njegov primat u odnosu na poresko pravo. Autori su mišljenja da teleološke razlike između poreskog prava i privatnog prava, s posledicama u određivanju njihovih principa i vrednovanja, negiraju tezu o prevalenciji privatnog prava u odnosu na poresko pravo. Privatno pravo i poresko pravo predstavljaju zasebne pravne oblasti istog ranga, koje isto stanje stvari ocenjuju iz različitih perspektiva i na osnovu različitih aspekata vrednovanja. Ona čine delove pravnog poretka, čije jedinstvo i celovitost ne dozvoljavaju da osnovni principi jednog sputavaju osnovne principe drugog. Načelno poštujući autonomiju volje, poresko pravo se vezuje za ekonomske rezultate do kojih se došlo putem odgovarajućih privatnopravnih formi.
AB  - This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its own terminology. The special attention has been drawn to the examination of the thesis whether the precedence of the private law at the same time means its prevalence in relation to the tax law. The authors are of the opinion that the teleological differences between the tax law and the private law, followed by the consequences in determination of their principles and valuation, deny the thesis of the private law's prevalence over the tax law. The private law and the tax law are separate branches of laws of the same rank; they value the same situation from different perspectives and on the basis of different aspects of evaluation. The private law and the tax law constitute parts of the legal system, whose unity and integrity do not allow that the basic principles of one law hinder the basic principles of another. While generally respecting the freedom of contract, the tax law links itself to the economic results achieved via corresponding private law forms.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Odnos poreskog prava i privatnog prava
T1  - Relationship between tax law and private law
EP  - 30
IS  - 1
SP  - 11
VL  - 64
DO  - 10.5937/AnaliPFB1601011P
UR  - conv_389
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2016",
abstract = "Predmet ovog rada je utvrđivanje prirode odnosa između poreskog prava, kao grane javnog prava, i privatnog prava. Poresko pravo često koristi pravne poslove ili pojmove privatnog prava za utvrđivanje ekonomskog činjeničnog stanja, mada sve više razvija i sopstvenu terminologiju. Posebna pažnja je usmerena na ispitivanje teze da li 'prethodnost' privatnog prava u isto vreme znači i njegov primat u odnosu na poresko pravo. Autori su mišljenja da teleološke razlike između poreskog prava i privatnog prava, s posledicama u određivanju njihovih principa i vrednovanja, negiraju tezu o prevalenciji privatnog prava u odnosu na poresko pravo. Privatno pravo i poresko pravo predstavljaju zasebne pravne oblasti istog ranga, koje isto stanje stvari ocenjuju iz različitih perspektiva i na osnovu različitih aspekata vrednovanja. Ona čine delove pravnog poretka, čije jedinstvo i celovitost ne dozvoljavaju da osnovni principi jednog sputavaju osnovne principe drugog. Načelno poštujući autonomiju volje, poresko pravo se vezuje za ekonomske rezultate do kojih se došlo putem odgovarajućih privatnopravnih formi., This paper deals with the relationship between the tax law as a branch of the public law and the private law. The tax law often uses legal forms and terms of the private law to determine an economic factual situation, although it has been developing its own terminology. The special attention has been drawn to the examination of the thesis whether the precedence of the private law at the same time means its prevalence in relation to the tax law. The authors are of the opinion that the teleological differences between the tax law and the private law, followed by the consequences in determination of their principles and valuation, deny the thesis of the private law's prevalence over the tax law. The private law and the tax law are separate branches of laws of the same rank; they value the same situation from different perspectives and on the basis of different aspects of evaluation. The private law and the tax law constitute parts of the legal system, whose unity and integrity do not allow that the basic principles of one law hinder the basic principles of another. While generally respecting the freedom of contract, the tax law links itself to the economic results achieved via corresponding private law forms.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Odnos poreskog prava i privatnog prava, Relationship between tax law and private law",
pages = "30-11",
number = "1",
volume = "64",
doi = "10.5937/AnaliPFB1601011P",
url = "conv_389"
}

Popović, D.,& Ilić-Popov, G.. (2016). Odnos poreskog prava i privatnog prava. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 64(1), 11-30.
https://doi.org/10.5937/AnaliPFB1601011P
conv_389

Popović D, Ilić-Popov G. Odnos poreskog prava i privatnog prava. in Anali Pravnog fakulteta u Beogradu. 2016;64(1):11-30.
doi:10.5937/AnaliPFB1601011P
conv_389 .

Popović, Dejan, Ilić-Popov, Gordana, "Odnos poreskog prava i privatnog prava" in Anali Pravnog fakulteta u Beogradu, 64, no. 1 (2016):11-30,
https://doi.org/10.5937/AnaliPFB1601011P .,
conv_389 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2016
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/905
AB  - Jedan od oblika poreske kontrole čine radnje u cilju otkrivanja poreskih krivičnih dela i njihovih učinilaca, koje preduzima posebna organizaciona jedinica Poreske uprave - Poreska policija. Tada se sa terena poreskog upravnog postupka prelazi na teren krivičnog prava i procedure. Poreska krivična dela su utvrđena u Zakonu o poreskom postupku i poreskoj administraciji, ali i u Krivičnom zakoniku. Predmet ovog rada su samo poreska krivična dela predviđena u srpskom poreskom zakonodavstvu, koja inkriminišu neosnovano iskazivanje iznosa za povraćaj poreza i poreski kredit, ugrožavanje naplate poreza i poreske kontrole, nedozvoljen promet akciznih proizvoda i nedozvoljeno skladištenje robe. Autor analizira bitna obeležja navedenih krivičnih dela, kroz zakonska rešenja i postojeću sudsku praksu. U radu se ukazuje da svako od poreskih krivičnih dela ugrožava javne prihode Republike Srbije, narušavajući time funkcionisanje države, zbog čega poreski delikti imaju poseban značaj. Da bi poreska krivična dela u srpskom poreskom zakonodavstvu mogla da zaštite fiskus, potrebno je da nadležni državni organi na pravilan način primenjuju materijalno poresko pravo, kao i da se zakon jednako primenjuje na sve učinioce ovih dela. Ostvarenje ovog cilja pretpostavlja vrlo dobru saradnju između Poreske policije i Ministarstva unutrašnjih poslova koji često, tek u međusobnoj sprezi, mogu efikasnije da otkrivaju ova dela, kao i njihovu saradnju sa pravosudnim organima, čiji je zadatak da, primenjujući zakon, ne samo kazne njihove učinioce, već tako i preventivno zaštite državni budžet od sličnih nezakonitih poreskih radnji.
AB  - The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms. These activities suppose the movement from the tax administrative procedure to the field of the criminal law and criminal procedure. Tax criminal offences are prescribed not only in the Law on Tax Procedure and Tax Administration, but also in the Criminal Code. This paper deals only with the tax criminal offences provided in the Serbian tax legislation, whose consequences are shown in unreasonably disclose of the amounts for the tax refunds and tax credits, violation of the tax collection and the tax control, illegal supply of the excisable goods, as well as illegal storage of the goods. The author analyzes the main features of such criminal delicts, examing both the tax law provisions and certain judicial decisions. In studying the relevant legal acts the normativistic and dogmatic methodology is used, while an axiological method enabled the author to assess whether existing provisions meet the goals they are supposed to serve. The paper points out that each tax crime endangers the public revenues of the Republic of Serbia and the local communities, damaging in that way the functioning of the state, which gives the tax criminal offences a special importance. In order to protect the fiscus, it is necessary to provide properly application of the substantive tax laws and the law should be applied equally to all perpetrators of these criminal acts. This supposes a very good cooperation between the Tax Police and the Ministry of Interior Affairs they can more effectively discover the criminal offences because by mutual work, as well as their cooperation with judicial authorities, whose task is not only to punish the perpetrators by applying the law, but also to protect the State budget from the future illegal tax acts.
PB  - Kriminalističko-policijski univerzitet, Beograd
T2  - NBP. Nauka, bezbednost, policija
T1  - Poreska krivična dela u srpskom poreskom zakonodavstvu
T1  - Tax criminal offences in Serbian tax legislation
EP  - 56
IS  - 1
SP  - 40
VL  - 21
DO  - 10.5937/NBP1601040I
UR  - conv_2523
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2016",
abstract = "Jedan od oblika poreske kontrole čine radnje u cilju otkrivanja poreskih krivičnih dela i njihovih učinilaca, koje preduzima posebna organizaciona jedinica Poreske uprave - Poreska policija. Tada se sa terena poreskog upravnog postupka prelazi na teren krivičnog prava i procedure. Poreska krivična dela su utvrđena u Zakonu o poreskom postupku i poreskoj administraciji, ali i u Krivičnom zakoniku. Predmet ovog rada su samo poreska krivična dela predviđena u srpskom poreskom zakonodavstvu, koja inkriminišu neosnovano iskazivanje iznosa za povraćaj poreza i poreski kredit, ugrožavanje naplate poreza i poreske kontrole, nedozvoljen promet akciznih proizvoda i nedozvoljeno skladištenje robe. Autor analizira bitna obeležja navedenih krivičnih dela, kroz zakonska rešenja i postojeću sudsku praksu. U radu se ukazuje da svako od poreskih krivičnih dela ugrožava javne prihode Republike Srbije, narušavajući time funkcionisanje države, zbog čega poreski delikti imaju poseban značaj. Da bi poreska krivična dela u srpskom poreskom zakonodavstvu mogla da zaštite fiskus, potrebno je da nadležni državni organi na pravilan način primenjuju materijalno poresko pravo, kao i da se zakon jednako primenjuje na sve učinioce ovih dela. Ostvarenje ovog cilja pretpostavlja vrlo dobru saradnju između Poreske policije i Ministarstva unutrašnjih poslova koji često, tek u međusobnoj sprezi, mogu efikasnije da otkrivaju ova dela, kao i njihovu saradnju sa pravosudnim organima, čiji je zadatak da, primenjujući zakon, ne samo kazne njihove učinioce, već tako i preventivno zaštite državni budžet od sličnih nezakonitih poreskih radnji., The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms. These activities suppose the movement from the tax administrative procedure to the field of the criminal law and criminal procedure. Tax criminal offences are prescribed not only in the Law on Tax Procedure and Tax Administration, but also in the Criminal Code. This paper deals only with the tax criminal offences provided in the Serbian tax legislation, whose consequences are shown in unreasonably disclose of the amounts for the tax refunds and tax credits, violation of the tax collection and the tax control, illegal supply of the excisable goods, as well as illegal storage of the goods. The author analyzes the main features of such criminal delicts, examing both the tax law provisions and certain judicial decisions. In studying the relevant legal acts the normativistic and dogmatic methodology is used, while an axiological method enabled the author to assess whether existing provisions meet the goals they are supposed to serve. The paper points out that each tax crime endangers the public revenues of the Republic of Serbia and the local communities, damaging in that way the functioning of the state, which gives the tax criminal offences a special importance. In order to protect the fiscus, it is necessary to provide properly application of the substantive tax laws and the law should be applied equally to all perpetrators of these criminal acts. This supposes a very good cooperation between the Tax Police and the Ministry of Interior Affairs they can more effectively discover the criminal offences because by mutual work, as well as their cooperation with judicial authorities, whose task is not only to punish the perpetrators by applying the law, but also to protect the State budget from the future illegal tax acts.",
publisher = "Kriminalističko-policijski univerzitet, Beograd",
journal = "NBP. Nauka, bezbednost, policija",
title = "Poreska krivična dela u srpskom poreskom zakonodavstvu, Tax criminal offences in Serbian tax legislation",
pages = "56-40",
number = "1",
volume = "21",
doi = "10.5937/NBP1601040I",
url = "conv_2523"
}

Ilić-Popov, G.. (2016). Poreska krivična dela u srpskom poreskom zakonodavstvu. in NBP. Nauka, bezbednost, policija
Kriminalističko-policijski univerzitet, Beograd., 21(1), 40-56.
https://doi.org/10.5937/NBP1601040I
conv_2523

Ilić-Popov G. Poreska krivična dela u srpskom poreskom zakonodavstvu. in NBP. Nauka, bezbednost, policija. 2016;21(1):40-56.
doi:10.5937/NBP1601040I
conv_2523 .

Ilić-Popov, Gordana, "Poreska krivična dela u srpskom poreskom zakonodavstvu" in NBP. Nauka, bezbednost, policija, 21, no. 1 (2016):40-56,
https://doi.org/10.5937/NBP1601040I .,
conv_2523 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Kostić, Svetislav
PY  - 2016
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/916
AB  - Privredna društva, u skladu sa svojom poslovnom strategijom i finansijskim mogućnostima, izdvajaju određena novčana sredstva, kako bi promovisala svoju firmu i svoje poslovanje. Autori nastoje da što jasnije razgraniče reprezentaciju od reklame i propagande, potkrepljujući to brojnim ilustrativnim primerima i ukazujući na dileme koje se tim povodom javljaju u praksi. Razgraničenje navedenih izdataka je bitno s obzirom na njihovo priznavanje kao rashoda u poreskom bilansu, koji umanjuju osnovicu poreza na dobit pravnih lica. U srpskom sistemu oporezivanja dobiti ovi troškovi se ne priznaju u punom iznosu. Zakonodavac je na taj način hteo da spreči eroziju poreske osnovice i (ne)legitimnu evaziju poreza na dobit. Cilj ovog rada je da pokaže da troškovi reklame i propagande imaju, međutim, svoje puno opravdanje ne samo sa stanovišta poslovanja, već i sa poreskog stanovišta, pošto često doprinose boljem i profitabilnijem poslovanju privrednog društva, što se odražava u većoj dobiti, usled čega ono plaća veći iznos na ime poreza na dobit.
AB  - In accordance with their business strategy and financial possibilities, companies allocate certain funds to promote them and their business. In this paper, the authors seek to distinguish the entertainment costs from advertising and economic promotion costs, pointing out the dilemmas arising in practice and giving a number of illustrative examples. It is necessary to determine the nature of a certain expense from the tax point of view and assert whether it shall be treated as an entertainment cost or the cost of advertising and propaganda. Delimitation of those expenses is important with respect to their recognition as expenditures for tax purposes, which reduce the tax base of the corporate profits tax. In the Serbian system of the corporate profits taxation such expenses are limited, i.e. they are not recognized in the full amount for the purposes of determining taxable profit. Thus, the legislator wanted to prevent erosion of the tax base and an illegitimate tax evasion. The aim of this paper is to show that advertising expenses are, however, fully justified, not only from the standpoint of business, but also from a tax point of view, since they often contribute to a better and more profitable business of the company, which is reflected in higher profits and thus in higher amount of taxes on profits.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod
T1  - Advertising and entertainment: Business costs and/or tax expenditure
EP  - 779
IS  - 4-6
SP  - 765
VL  - 54
UR  - conv_2180
ER  - 

@article{
author = "Ilić-Popov, Gordana and Kostić, Svetislav",
year = "2016",
abstract = "Privredna društva, u skladu sa svojom poslovnom strategijom i finansijskim mogućnostima, izdvajaju određena novčana sredstva, kako bi promovisala svoju firmu i svoje poslovanje. Autori nastoje da što jasnije razgraniče reprezentaciju od reklame i propagande, potkrepljujući to brojnim ilustrativnim primerima i ukazujući na dileme koje se tim povodom javljaju u praksi. Razgraničenje navedenih izdataka je bitno s obzirom na njihovo priznavanje kao rashoda u poreskom bilansu, koji umanjuju osnovicu poreza na dobit pravnih lica. U srpskom sistemu oporezivanja dobiti ovi troškovi se ne priznaju u punom iznosu. Zakonodavac je na taj način hteo da spreči eroziju poreske osnovice i (ne)legitimnu evaziju poreza na dobit. Cilj ovog rada je da pokaže da troškovi reklame i propagande imaju, međutim, svoje puno opravdanje ne samo sa stanovišta poslovanja, već i sa poreskog stanovišta, pošto često doprinose boljem i profitabilnijem poslovanju privrednog društva, što se odražava u većoj dobiti, usled čega ono plaća veći iznos na ime poreza na dobit., In accordance with their business strategy and financial possibilities, companies allocate certain funds to promote them and their business. In this paper, the authors seek to distinguish the entertainment costs from advertising and economic promotion costs, pointing out the dilemmas arising in practice and giving a number of illustrative examples. It is necessary to determine the nature of a certain expense from the tax point of view and assert whether it shall be treated as an entertainment cost or the cost of advertising and propaganda. Delimitation of those expenses is important with respect to their recognition as expenditures for tax purposes, which reduce the tax base of the corporate profits tax. In the Serbian system of the corporate profits taxation such expenses are limited, i.e. they are not recognized in the full amount for the purposes of determining taxable profit. Thus, the legislator wanted to prevent erosion of the tax base and an illegitimate tax evasion. The aim of this paper is to show that advertising expenses are, however, fully justified, not only from the standpoint of business, but also from a tax point of view, since they often contribute to a better and more profitable business of the company, which is reflected in higher profits and thus in higher amount of taxes on profits.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod, Advertising and entertainment: Business costs and/or tax expenditure",
pages = "779-765",
number = "4-6",
volume = "54",
url = "conv_2180"
}

Ilić-Popov, G.,& Kostić, S.. (2016). Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 54(4-6), 765-779.
conv_2180

Ilić-Popov G, Kostić S. Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod. in Pravo i privreda. 2016;54(4-6):765-779.
conv_2180 .

Ilić-Popov, Gordana, Kostić, Svetislav, "Reklama i reprezentacija - trošak privrednog poslovanja i/ili poreski rashod" in Pravo i privreda, 54, no. 4-6 (2016):765-779,
conv_2180 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/836
AB  - U uporednom poreskom pravu u načelu važi pravilo da zakon nema povratni efekat; ono se može naći u ustavima ili izvedeno od strane ustavnih sudova iz principa pravne sigurnosti. Pitanje retroaktivnosti ne može se postaviti kod uvođenja poreza na imovinu, jer je tu predmet oporezivanja po prirodi stvari imovina kao rezultat akumulacije nepotrošenog dohotka iz prethodnih perioda. Istina, u mnogim pravnim sistemima dopuštena je retroaktivnost pod striktno postavljenim uslovima. Autori razlikuju retroaktivnost od retrospektivnosti, gde se, kod ove druge, koja je u načelu dopuštena, zakon primenjuje na buduće posledice oporezivog događaja koji se desio pre njegovog donošenja, i to bez prelaznog rešenja. Analizirajući uticaj Radbruhovih vrednosti sadržanih u ideji prava na principe intertemporalnog prava, oni zaključuju da zabrana retroaktivnosti podrazumeva primat principa pravne sigurnosti, dok retrospektivnost u prvi plan stavlja principe svrsishodnosti i jednakosti. Ukazano je na stav Evropskog suda za ljudska prava da poreski zakon primenjen retroaktivno ne predstavlja per se povredu prava na neometano uživanje imovine, pri čemu Sud razrađuje uslove pod kojima bi takva primena mogla biti neproporcionalna. Pošto je Srbija i Crna Gora ratifikovala Evropsku konvenciju za zaštitu ljudskih prava i osnovnih sloboda, ovakav stav Suda je relevantan za srpskog zakonodavca.
AB  - As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, since its taxable object per definitionem is property representing the result of the accumulation of unspent income realised in previous periods. Indeed, retroactivity is allowed in many legal systems subject to some strict conditions. The authors distinguish between retroactivity and retrospectivity, the latter being in principle permissible and denoting cases where a statute is applicable without grandfathering to the future consequences of a taxable event that occurred before its enacting. Analyzing the impact of Radbruch's values contained in the idea of law (legal certainty, purposiveness and equality) on the principles of intertemporal law, the authors conclude that the prohibition of retroactivity implies the primacy of the principle of legal certainty, while retrospectivity puts in the foreground the principles of purposiveness and equality. The European Court of Human Rights considers that retroactive application of a tax statute does not represent per se a violation of the right to peaceful enjoyment of property. However, the Court developed conditions that, being unfulfilled, qualify the application as disproportionate. Since Serbia and Montenegro ratified the European Convention on Human Rights, ECtHR's positions are relevant for Serbia's legislator.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Retroaktivnost zakona u poreskom pravu
T1  - Retroactivity of statutes in tax law
EP  - 22
IS  - 1
SP  - 5
VL  - 63
DO  - 10.5937/AnaliPFB1501005P
UR  - conv_354
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2015",
abstract = "U uporednom poreskom pravu u načelu važi pravilo da zakon nema povratni efekat; ono se može naći u ustavima ili izvedeno od strane ustavnih sudova iz principa pravne sigurnosti. Pitanje retroaktivnosti ne može se postaviti kod uvođenja poreza na imovinu, jer je tu predmet oporezivanja po prirodi stvari imovina kao rezultat akumulacije nepotrošenog dohotka iz prethodnih perioda. Istina, u mnogim pravnim sistemima dopuštena je retroaktivnost pod striktno postavljenim uslovima. Autori razlikuju retroaktivnost od retrospektivnosti, gde se, kod ove druge, koja je u načelu dopuštena, zakon primenjuje na buduće posledice oporezivog događaja koji se desio pre njegovog donošenja, i to bez prelaznog rešenja. Analizirajući uticaj Radbruhovih vrednosti sadržanih u ideji prava na principe intertemporalnog prava, oni zaključuju da zabrana retroaktivnosti podrazumeva primat principa pravne sigurnosti, dok retrospektivnost u prvi plan stavlja principe svrsishodnosti i jednakosti. Ukazano je na stav Evropskog suda za ljudska prava da poreski zakon primenjen retroaktivno ne predstavlja per se povredu prava na neometano uživanje imovine, pri čemu Sud razrađuje uslove pod kojima bi takva primena mogla biti neproporcionalna. Pošto je Srbija i Crna Gora ratifikovala Evropsku konvenciju za zaštitu ljudskih prava i osnovnih sloboda, ovakav stav Suda je relevantan za srpskog zakonodavca., As a rule, in comparative tax law statutes do not have a retroactive effect. This principle may be either postulated in constitutions or derived by constitutional courts from the principle of legal certainty. The issue of retroactivity cannot be raised in the case of imposition of a property tax, since its taxable object per definitionem is property representing the result of the accumulation of unspent income realised in previous periods. Indeed, retroactivity is allowed in many legal systems subject to some strict conditions. The authors distinguish between retroactivity and retrospectivity, the latter being in principle permissible and denoting cases where a statute is applicable without grandfathering to the future consequences of a taxable event that occurred before its enacting. Analyzing the impact of Radbruch's values contained in the idea of law (legal certainty, purposiveness and equality) on the principles of intertemporal law, the authors conclude that the prohibition of retroactivity implies the primacy of the principle of legal certainty, while retrospectivity puts in the foreground the principles of purposiveness and equality. The European Court of Human Rights considers that retroactive application of a tax statute does not represent per se a violation of the right to peaceful enjoyment of property. However, the Court developed conditions that, being unfulfilled, qualify the application as disproportionate. Since Serbia and Montenegro ratified the European Convention on Human Rights, ECtHR's positions are relevant for Serbia's legislator.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Retroaktivnost zakona u poreskom pravu, Retroactivity of statutes in tax law",
pages = "22-5",
number = "1",
volume = "63",
doi = "10.5937/AnaliPFB1501005P",
url = "conv_354"
}

Popović, D.,& Ilić-Popov, G.. (2015). Retroaktivnost zakona u poreskom pravu. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 63(1), 5-22.
https://doi.org/10.5937/AnaliPFB1501005P
conv_354

Popović D, Ilić-Popov G. Retroaktivnost zakona u poreskom pravu. in Anali Pravnog fakulteta u Beogradu. 2015;63(1):5-22.
doi:10.5937/AnaliPFB1501005P
conv_354 .

Popović, Dejan, Ilić-Popov, Gordana, "Retroaktivnost zakona u poreskom pravu" in Anali Pravnog fakulteta u Beogradu, 63, no. 1 (2015):5-22,
https://doi.org/10.5937/AnaliPFB1501005P .,
conv_354 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Kostić, Svetislav
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/881
AB  - Građevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova.
AB  - Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju
T1  - Taxation of supply at the joint construction contracts and the construction contracts
EP  - 263
IS  - 4-6
SP  - 249
VL  - 53
UR  - conv_2149
ER  - 

@article{
author = "Ilić-Popov, Gordana and Kostić, Svetislav",
year = "2015",
abstract = "Građevinarstvo je složena i kompleksna privredna grana, koja angažuje veliki broj firmi i radnika, te je od posebnog značaja za privredu Srbije i njen razvoj. Autori se u radu bave poreskim implikacijama građevinske delatnosti, sa aspekta poreza na dodatu vrednost. Analizirajući ugovor o zajedničkoj izgradnji i ugovor o građenju, oni ukazuju na specifičnosti oporezivanja prometa građevinskih objekata i građevinskih usluga. Poseban kritički osvrt je dat na važeće rešenje, prema kojem u situaciji kada su i izvođač radova, i investitor obveznici poreza na dodatu vrednost, poreski dužnik koji obračunava porez na dodatu vrednost nije izvođač radova, već investitor. Iako je takvom odredbom zakonodavac hteo da poboljša likvidnost ovog sektora srpske privrede, ostaje dilema da li će se ova intencija ostvariti u praksi, što zavisi od efikasnosti države u povraćaju poreza na dodatu vrednost izvođaču građevinskih radova., Construction is comprehensive and complex industry, engaging a large number of firms and employing thousands of workers, so it is of a particular importance for the economy of Serbia and its development. In this paper, the authors are dealing with the tax implications of the construction industry, in terms of the value added tax. Analyzing the contract on joint construction and the construction contract, they point to the specifics of taxation of the supply of the buildings and the construction services. Especially, a critical review is given to the current solution, according to which in the situation when both the contractor and the investor are the taxpayers of the value added tax, tax debtor who calculated the value added tax is not a contractor, but an investor. Although such a provision has been aimed to improve the liquidity of this sector of the Serbian economy, the dilemma remains whether this legislator's intention shall be achieved in practice, depending on how the state will be effective in the return of the value added tax to the construction contractor.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju, Taxation of supply at the joint construction contracts and the construction contracts",
pages = "263-249",
number = "4-6",
volume = "53",
url = "conv_2149"
}

Ilić-Popov, G.,& Kostić, S.. (2015). Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 53(4-6), 249-263.
conv_2149

Ilić-Popov G, Kostić S. Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju. in Pravo i privreda. 2015;53(4-6):249-263.
conv_2149 .

Ilić-Popov, Gordana, Kostić, Svetislav, "Oporezivanje prometa kod ugovora o zajedničkoj izgradnji i ugovora o građenju" in Pravo i privreda, 53, no. 4-6 (2015):249-263,
conv_2149 .

TY  - JOUR
AU  - Popović, Dejan
AU  - Ilić-Popov, Gordana
PY  - 2015
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/862
AB  - Neka mera smatraće se državnom pomoći ako transferom državnih resursa korisnicima selektivno pruža ekonomsku pogodnost i time narušava konkurenciju i trgovinu između zemalja. Predmet rada su samo određeni aspekti državne pomoći u vidu umanjenja javnih prihoda. Autori podvrgavaju analizi svaki od elemenata pojma poreske državne pomoći, potkrepljujući je odgovarajućim presudama sudova EU. Sem toga, oni ističu da selektivnim poreskim merama mogu da se istovremeno naruše i osnovne slobode iz konstitutivnih sporazuma EU i pravila o državnoj pomoći. U radu je ukazano na uticaj prava EU na srpsko pravo državne pomoći dodeljene putem poreskih instrumenata.
AB  - A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analyzed. The authors research each of the elements of the definition of the fiscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.
PB  - Institut za uporedno pravo, Beograd
T2  - Strani pravni život
T1  - O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo
T1  - On the notion of fiscal state aid in the EU law and its impact on Serbia's law
EP  - 39
IS  - 2
SP  - 23
UR  - conv_1164
ER  - 

@article{
author = "Popović, Dejan and Ilić-Popov, Gordana",
year = "2015",
abstract = "Neka mera smatraće se državnom pomoći ako transferom državnih resursa korisnicima selektivno pruža ekonomsku pogodnost i time narušava konkurenciju i trgovinu između zemalja. Predmet rada su samo određeni aspekti državne pomoći u vidu umanjenja javnih prihoda. Autori podvrgavaju analizi svaki od elemenata pojma poreske državne pomoći, potkrepljujući je odgovarajućim presudama sudova EU. Sem toga, oni ističu da selektivnim poreskim merama mogu da se istovremeno naruše i osnovne slobode iz konstitutivnih sporazuma EU i pravila o državnoj pomoći. U radu je ukazano na uticaj prava EU na srpsko pravo državne pomoći dodeljene putem poreskih instrumenata., A measure will be considered as State aid if through the transfer of State resources to recipients selectively grants an economic advantage and thereby distorts competition and affects trade between countries. In the paper certain aspects of State aid in the form of public revenue reduction have been analyzed. The authors research each of the elements of the definition of the fiscal State aid corroborating the analysis by relevant ECJ jurisprudence. They also point out that selective tax measures can simultaneously infringe both the rules on fundamental freedoms from TFEU and State aid law. The effects of the EU law on Serbian fiscal State aid law have been depicted throughout the paper.",
publisher = "Institut za uporedno pravo, Beograd",
journal = "Strani pravni život",
title = "O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo, On the notion of fiscal state aid in the EU law and its impact on Serbia's law",
pages = "39-23",
number = "2",
url = "conv_1164"
}

Popović, D.,& Ilić-Popov, G.. (2015). O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo. in Strani pravni život
Institut za uporedno pravo, Beograd.(2), 23-39.
conv_1164

Popović D, Ilić-Popov G. O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo. in Strani pravni život. 2015;(2):23-39.
conv_1164 .

Popović, Dejan, Ilić-Popov, Gordana, "O pojmu poreske državne pomoći u pravu Evropske unije i uticaju na srpsko pravo" in Strani pravni život, no. 2 (2015):23-39,
conv_1164 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Popović, Dejan
PY  - 2014
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/752
AB  - U članku se analizira uticaj korupcije, kako administrativne, tako i koruptivnog ovladavanja državom, na poresku strukturu. Autori su ustanovili da postoji negativna korelacija između stepena korupcije i visine efektivnog poreskog opterećenja, izolujući simultani, direktno proporcionalni uticaj visine nominalnog poreskog opterećenja (koja bi mogla da odražava državnu intervenciju, inače glavni faktor korupcije) na razmere korupcije. Utvrđeno je da su efekti korupcije na smanjenje učešća pojedinih poreza u BDP različiti, pri čemu je učinak na neposredne poreze, uzete u celini, izraženiji. Način utvrđivanja poreza značajno opredeljuje izloženost pojedinog fiskaliteta administrativnoj korupciji: ona je veća kod poreza koji se utvrđuju rešenjem, gde poreski službenici i utvrđuju i kontrolišu porez, dok kod samooporezivanja i naplate po odbitku oni samo vrše kontrolu. Koruptivno ovladavanje državom izraženo je kod poreza koji su važni za uticajne koruptore. Tako su donošeni zakoni koji su onemogućavali oporezivanje kapitalnih dobitaka ili oštrije oporezivanje dividendi koje se isplaćuju u poreske rajeve, odnosno nisu donošeni propisi koji bi omogućili zakonom predviđeno oporezivanje dohotka na osnovu indicija o bogatstvu.
AB  - In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor) on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.
PB  - Univerzitet u Beogradu - Pravni fakultet, Beograd
T2  - Anali Pravnog fakulteta u Beogradu
T1  - Poreska struktura i korupcija
T1  - Tax structure and corruption
EP  - 22
IS  - 1
SP  - 5
VL  - 62
DO  - 10.5937/AnaliPFB1401005I
UR  - conv_323
ER  - 

@article{
author = "Ilić-Popov, Gordana and Popović, Dejan",
year = "2014",
abstract = "U članku se analizira uticaj korupcije, kako administrativne, tako i koruptivnog ovladavanja državom, na poresku strukturu. Autori su ustanovili da postoji negativna korelacija između stepena korupcije i visine efektivnog poreskog opterećenja, izolujući simultani, direktno proporcionalni uticaj visine nominalnog poreskog opterećenja (koja bi mogla da odražava državnu intervenciju, inače glavni faktor korupcije) na razmere korupcije. Utvrđeno je da su efekti korupcije na smanjenje učešća pojedinih poreza u BDP različiti, pri čemu je učinak na neposredne poreze, uzete u celini, izraženiji. Način utvrđivanja poreza značajno opredeljuje izloženost pojedinog fiskaliteta administrativnoj korupciji: ona je veća kod poreza koji se utvrđuju rešenjem, gde poreski službenici i utvrđuju i kontrolišu porez, dok kod samooporezivanja i naplate po odbitku oni samo vrše kontrolu. Koruptivno ovladavanje državom izraženo je kod poreza koji su važni za uticajne koruptore. Tako su donošeni zakoni koji su onemogućavali oporezivanje kapitalnih dobitaka ili oštrije oporezivanje dividendi koje se isplaćuju u poreske rajeve, odnosno nisu donošeni propisi koji bi omogućili zakonom predviđeno oporezivanje dohotka na osnovu indicija o bogatstvu., In the article an analysis of the impact of corruption, both administrative and state capture, on the tax structure is carried out. The authors established a negative correlation between the degree of corruption and the height of the effective tax burden, while isolating a simultaneous directly proportional impact of the nominal tax burden (which could reflect state intervention - the main corruption factor) on the scope of corruption. The effects of corruption on the decrease of individual taxes' share in GDP are diversified, with impact on direct taxes as a whole being more observable. The mode of tax assessment significantly determines exposure of certain tax to the administrative corruption: it is generally larger in case of taxes assessed by the decision of the competent tax officials who are carrying out both assessment and audit, while in the case of self-assessment and withholding they just perform audits implying limited exposure to corruption. Corruptive state capture is present in the case of taxes which are important for influential corruptors. That is why in Serbia laws preventing taxation of capital gains or heavier taxation of dividends and other income paid to non-residents located in the tax havens were adopted, while by-laws which should have enabled implementation of prescribed lump sum taxation based on external signs of wealth have not been enacted. The authors concluded that the anti-corruption strategy should rely on the increasing role of self-assessment, which could reduce the room for administrative corruption. Unclear and imprecise formulations of the tax norms facilitate corruption, because they create room for arbitrariness in interpretation and implementation of the laws and by-laws. It is therefore necessary to surprises discretion, simplify tax procedure and diminish the number of tax relief's.",
publisher = "Univerzitet u Beogradu - Pravni fakultet, Beograd",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "Poreska struktura i korupcija, Tax structure and corruption",
pages = "22-5",
number = "1",
volume = "62",
doi = "10.5937/AnaliPFB1401005I",
url = "conv_323"
}

Ilić-Popov, G.,& Popović, D.. (2014). Poreska struktura i korupcija. in Anali Pravnog fakulteta u Beogradu
Univerzitet u Beogradu - Pravni fakultet, Beograd., 62(1), 5-22.
https://doi.org/10.5937/AnaliPFB1401005I
conv_323

Ilić-Popov G, Popović D. Poreska struktura i korupcija. in Anali Pravnog fakulteta u Beogradu. 2014;62(1):5-22.
doi:10.5937/AnaliPFB1401005I
conv_323 .

Ilić-Popov, Gordana, Popović, Dejan, "Poreska struktura i korupcija" in Anali Pravnog fakulteta u Beogradu, 62, no. 1 (2014):5-22,
https://doi.org/10.5937/AnaliPFB1401005I .,
conv_323 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
PY  - 2014
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/758
AB  - Službena lica u državnim organima i organizacijama moraju zakonito i efikasno da obavljaju radnje u okviru svojih službenih i javnih ovlašćenja. Postupanje protivno pravilima službe, kršenje ili zloupotreba službenih ovlašćenja nanose štetu drugim licima i krše njihova ustavom zajemčena prava. Autor se u ovom radu bavi obavezom čuvanja službene tajne u poreskom postupku, analizirajući je kroz načelo sadržano u poreskom zakonodavstvu Republike Srbije, kao i kroz krivično delo odavanja službene tajne iz čl. 369 Krivičnog zakonika. Autor ukazuje da su službena lica, i kada im prestane to svojstvo, kao i druga lica u poreskom, poresko-prekršajnom i sudskom postupku u obavezi da čuvaju podatke i dokumenta koji su okarakterisani kao službena tajna. U radu se ukazuje na posledice (sankcije) povrede službene tajne i ciljeve zaštite u poreskom pravu. Analizom su obuhvaćeni i različiti slučajevi u srpskom poreskom zakonodavstvu kada, saopštavanjem nekog podatka ili omogućavanjem uvida u određena dokumenta poreskog obveznika, službena tajna nije povređena.
AB  - Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and violate their rights guaranteed by the Constitution. In this paper the author deals with the obligation to keep the official secret in the tax procedure. Official secret in the tax law is not only a document, information or data about the taxpayer, but also information on technological inventions, patents and technological procedures and methods applied by the taxpayer, reached by the officials. The author analyzes the relevant principle in the tax legislation of the Republic of Serbia, as well as the Art. 369 of the Criminal Law related to the criminal offence of disclosure of official secret. She points out that the officials, as well as other persons in the tax, tax-infringement or judicial proceedings must keep data, information, records and documents which have been characterized as an official secret. By confidiality of these information and documents not only the personal and professional integrity of the taxpayer are protected, but also the public interest of the Republic of Serbia. The author notes that certain people, because of their professional relationship with the taxpayer (e.g. a lawyer, a tax consultant, an auditor, an insurance agent, a psychologist, a doctor, a priest), may refrain from providing information which are relevant for tax assessment. However, this is a professional, not the official secret. The sanctions for the criminal offence of disclosing official secret are examined in the paper, too. In addition to the criminal sanction (imprisonment of six months to five years), the taxpayer is also entitled to the legal protection and may claim the compensation of damage (pecuniary and non-pecuniary). The analysis also includes the different cases in the Serbian tax legislation when the official secrecy is not violated by announcing information or allowing access to certain documents of the taxpayer. For example, data on the tax identification number of the taxpayer is not confidential; information which cannot be explicitly linked to a particular taxpayer; if the taxpayer agrees in written that some information about him can be disclosed or published; the Internal Service has an obligation to announce at its website the list of the largest tax debtors in the country, on a quarterly basis, etc.
PB  - Kriminalističko-policijski univerzitet, Beograd
T2  - NBP. Nauka, bezbednost, policija
T1  - Krivično delo odavanja službene tajne u srpskom poreskom pravu
T1  - Criminal offence of disclosing official secret in Serbian tax law
EP  - 13
IS  - 2
SP  - 1
DO  - 10.5937/NBP1402001I
UR  - conv_2514
ER  - 

@article{
author = "Ilić-Popov, Gordana",
year = "2014",
abstract = "Službena lica u državnim organima i organizacijama moraju zakonito i efikasno da obavljaju radnje u okviru svojih službenih i javnih ovlašćenja. Postupanje protivno pravilima službe, kršenje ili zloupotreba službenih ovlašćenja nanose štetu drugim licima i krše njihova ustavom zajemčena prava. Autor se u ovom radu bavi obavezom čuvanja službene tajne u poreskom postupku, analizirajući je kroz načelo sadržano u poreskom zakonodavstvu Republike Srbije, kao i kroz krivično delo odavanja službene tajne iz čl. 369 Krivičnog zakonika. Autor ukazuje da su službena lica, i kada im prestane to svojstvo, kao i druga lica u poreskom, poresko-prekršajnom i sudskom postupku u obavezi da čuvaju podatke i dokumenta koji su okarakterisani kao službena tajna. U radu se ukazuje na posledice (sankcije) povrede službene tajne i ciljeve zaštite u poreskom pravu. Analizom su obuhvaćeni i različiti slučajevi u srpskom poreskom zakonodavstvu kada, saopštavanjem nekog podatka ili omogućavanjem uvida u određena dokumenta poreskog obveznika, službena tajna nije povređena., Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and violate their rights guaranteed by the Constitution. In this paper the author deals with the obligation to keep the official secret in the tax procedure. Official secret in the tax law is not only a document, information or data about the taxpayer, but also information on technological inventions, patents and technological procedures and methods applied by the taxpayer, reached by the officials. The author analyzes the relevant principle in the tax legislation of the Republic of Serbia, as well as the Art. 369 of the Criminal Law related to the criminal offence of disclosure of official secret. She points out that the officials, as well as other persons in the tax, tax-infringement or judicial proceedings must keep data, information, records and documents which have been characterized as an official secret. By confidiality of these information and documents not only the personal and professional integrity of the taxpayer are protected, but also the public interest of the Republic of Serbia. The author notes that certain people, because of their professional relationship with the taxpayer (e.g. a lawyer, a tax consultant, an auditor, an insurance agent, a psychologist, a doctor, a priest), may refrain from providing information which are relevant for tax assessment. However, this is a professional, not the official secret. The sanctions for the criminal offence of disclosing official secret are examined in the paper, too. In addition to the criminal sanction (imprisonment of six months to five years), the taxpayer is also entitled to the legal protection and may claim the compensation of damage (pecuniary and non-pecuniary). The analysis also includes the different cases in the Serbian tax legislation when the official secrecy is not violated by announcing information or allowing access to certain documents of the taxpayer. For example, data on the tax identification number of the taxpayer is not confidential; information which cannot be explicitly linked to a particular taxpayer; if the taxpayer agrees in written that some information about him can be disclosed or published; the Internal Service has an obligation to announce at its website the list of the largest tax debtors in the country, on a quarterly basis, etc.",
publisher = "Kriminalističko-policijski univerzitet, Beograd",
journal = "NBP. Nauka, bezbednost, policija",
title = "Krivično delo odavanja službene tajne u srpskom poreskom pravu, Criminal offence of disclosing official secret in Serbian tax law",
pages = "13-1",
number = "2",
doi = "10.5937/NBP1402001I",
url = "conv_2514"
}

Ilić-Popov, G.. (2014). Krivično delo odavanja službene tajne u srpskom poreskom pravu. in NBP. Nauka, bezbednost, policija
Kriminalističko-policijski univerzitet, Beograd.(2), 1-13.
https://doi.org/10.5937/NBP1402001I
conv_2514

Ilić-Popov G. Krivično delo odavanja službene tajne u srpskom poreskom pravu. in NBP. Nauka, bezbednost, policija. 2014;(2):1-13.
doi:10.5937/NBP1402001I
conv_2514 .

Ilić-Popov, Gordana, "Krivično delo odavanja službene tajne u srpskom poreskom pravu" in NBP. Nauka, bezbednost, policija, no. 2 (2014):1-13,
https://doi.org/10.5937/NBP1402001I .,
conv_2514 .

TY  - JOUR
AU  - Ilić-Popov, Gordana
AU  - Kostić, Svetislav
PY  - 2014
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/788
AB  - Sve veći broj registrovanih turističkih agencija pokazuje da privredna društva i preduzetnici nastoje da kroz ovu uslužnu delatnost ostvare dobit. U zavisnosti od načina oporezivanja turističkih usluga u sistemu PDV-a, razlikuju se turističke agencije koje putnicima pružaju turističke usluge i u odnosu na njih istupaju u svoje ime, a za realizaciju sopstvenih turističkih aranžmana koriste transportne, ugostiteljske i slične usluge drugih obveznika PDV-a, odnosno od njih preuzimaju dobra koja putnici neposredno koriste, zatim turističke agencije koje kod pružanja turističkih usluga obezbeđuju smeštaj i ishranu u svojim objektima, vrše prevoz sopstvenim vozilima i dr., kao i turističke agencije koje samo posreduju u prodaji turističkih aranžmana drugih agencija. Predmet ovog rada je oporezivanje prometa jedinstvenih turističkih usluga. Na turističke agencije koje realizuju sopstvene turističke aranžmane, koristeći prethodne turističke usluge drugih obveznika PDV-a, primenjuje se poseban postupak oporezivanja, zbog specifičnosti poslovanja u ovoj delatnosti. Ovaj postupak odlikuje jednostavnost pri određivanju mesta pružanja jedinstvene turističke usluge, kao i neposredno određivanje dodate vrednosti primenom direktne metode (varijanta oduzimanja). Autori posebnu pažnju posvećuju nastanku poreske obaveze u situaciji kada je turistička agencija primila avansnu uplatu za turistički aranž­man koji će tek da bude realizovan, a posebnost režima oporezivanja turističkih agencija u sistemu PDV-a analiziraju i kroz nedopuštenost prava na odbitak prethodnog poreza.
AB  - An increasing number of registered travel agencies shows that this service activity has been considered as a way for profit making. Depending on the manner of taxation of tourist services in the VAT system, different travel agencies can be recognized, such as those which provide passengers with travel services using transport, catering and similar services of the other VAT payers and in respect of passengers acting on their behalf, then the travel agencies which provide accommodation and food in their own buildings, use own vehicles for passengers' transport etc., as well as intermediary travel agencies. This paper deals with the taxation of the supply of the unique tourist services. Travel agencies that implement their own travel arrangements, using the previous travel services of other VAT payers, are subject to the special taxation scheme in the VAT system. This special regime is characterized by simplicity in determining the place of supply of unique tourist service. Also, the value added is determined by using the direct method (variant subtraction). The authors consider when the VAT tax liability arises if the travel agency received an advance payment for the travel arrangement that shall be realized in the next tax period. In addition, restriction of the right of travel agency to deduct the input tax is analyzed.
PB  - Udruženje pravnika u privredi Srbije, Beograd
T2  - Pravo i privreda
T1  - Turističke agencije u srpskom sistemu poreza na dodatu vrednost
T1  - Travel agencies in Serbian value added tax system
EP  - 578
IS  - 7-9
SP  - 564
VL  - 52
UR  - conv_2139
ER  - 

@article{
author = "Ilić-Popov, Gordana and Kostić, Svetislav",
year = "2014",
abstract = "Sve veći broj registrovanih turističkih agencija pokazuje da privredna društva i preduzetnici nastoje da kroz ovu uslužnu delatnost ostvare dobit. U zavisnosti od načina oporezivanja turističkih usluga u sistemu PDV-a, razlikuju se turističke agencije koje putnicima pružaju turističke usluge i u odnosu na njih istupaju u svoje ime, a za realizaciju sopstvenih turističkih aranžmana koriste transportne, ugostiteljske i slične usluge drugih obveznika PDV-a, odnosno od njih preuzimaju dobra koja putnici neposredno koriste, zatim turističke agencije koje kod pružanja turističkih usluga obezbeđuju smeštaj i ishranu u svojim objektima, vrše prevoz sopstvenim vozilima i dr., kao i turističke agencije koje samo posreduju u prodaji turističkih aranžmana drugih agencija. Predmet ovog rada je oporezivanje prometa jedinstvenih turističkih usluga. Na turističke agencije koje realizuju sopstvene turističke aranžmane, koristeći prethodne turističke usluge drugih obveznika PDV-a, primenjuje se poseban postupak oporezivanja, zbog specifičnosti poslovanja u ovoj delatnosti. Ovaj postupak odlikuje jednostavnost pri određivanju mesta pružanja jedinstvene turističke usluge, kao i neposredno određivanje dodate vrednosti primenom direktne metode (varijanta oduzimanja). Autori posebnu pažnju posvećuju nastanku poreske obaveze u situaciji kada je turistička agencija primila avansnu uplatu za turistički aranž­man koji će tek da bude realizovan, a posebnost režima oporezivanja turističkih agencija u sistemu PDV-a analiziraju i kroz nedopuštenost prava na odbitak prethodnog poreza., An increasing number of registered travel agencies shows that this service activity has been considered as a way for profit making. Depending on the manner of taxation of tourist services in the VAT system, different travel agencies can be recognized, such as those which provide passengers with travel services using transport, catering and similar services of the other VAT payers and in respect of passengers acting on their behalf, then the travel agencies which provide accommodation and food in their own buildings, use own vehicles for passengers' transport etc., as well as intermediary travel agencies. This paper deals with the taxation of the supply of the unique tourist services. Travel agencies that implement their own travel arrangements, using the previous travel services of other VAT payers, are subject to the special taxation scheme in the VAT system. This special regime is characterized by simplicity in determining the place of supply of unique tourist service. Also, the value added is determined by using the direct method (variant subtraction). The authors consider when the VAT tax liability arises if the travel agency received an advance payment for the travel arrangement that shall be realized in the next tax period. In addition, restriction of the right of travel agency to deduct the input tax is analyzed.",
publisher = "Udruženje pravnika u privredi Srbije, Beograd",
journal = "Pravo i privreda",
title = "Turističke agencije u srpskom sistemu poreza na dodatu vrednost, Travel agencies in Serbian value added tax system",
pages = "578-564",
number = "7-9",
volume = "52",
url = "conv_2139"
}

Ilić-Popov, G.,& Kostić, S.. (2014). Turističke agencije u srpskom sistemu poreza na dodatu vrednost. in Pravo i privreda
Udruženje pravnika u privredi Srbije, Beograd., 52(7-9), 564-578.
conv_2139

Ilić-Popov G, Kostić S. Turističke agencije u srpskom sistemu poreza na dodatu vrednost. in Pravo i privreda. 2014;52(7-9):564-578.
conv_2139 .

Ilić-Popov, Gordana, Kostić, Svetislav, "Turističke agencije u srpskom sistemu poreza na dodatu vrednost" in Pravo i privreda, 52, no. 7-9 (2014):564-578,
conv_2139 .