TY  - JOUR
AU  - Podlipnik, Jernej
PY  - 2018
UR  - https://ralf.ius.bg.ac.rs/handle/123456789/1731
AB  - This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayers burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.
T2  - Anali Pravnog fakulteta u Beogradu
T1  - The legal nature of the Slovenian special tax on undeclared income
EP  - 113
IS  - 4
SP  - 103
VL  - 66
DO  - 10.5937/AnaliPFB1804103P
UR  - conv_3281
ER  - 

@article{
author = "Podlipnik, Jernej",
year = "2018",
abstract = "This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayers burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.",
journal = "Anali Pravnog fakulteta u Beogradu",
title = "The legal nature of the Slovenian special tax on undeclared income",
pages = "113-103",
number = "4",
volume = "66",
doi = "10.5937/AnaliPFB1804103P",
url = "conv_3281"
}

Podlipnik, J.. (2018). The legal nature of the Slovenian special tax on undeclared income. in Anali Pravnog fakulteta u Beogradu, 66(4), 103-113.
https://doi.org/10.5937/AnaliPFB1804103P
conv_3281

Podlipnik J. The legal nature of the Slovenian special tax on undeclared income. in Anali Pravnog fakulteta u Beogradu. 2018;66(4):103-113.
doi:10.5937/AnaliPFB1804103P
conv_3281 .

Podlipnik, Jernej, "The legal nature of the Slovenian special tax on undeclared income" in Anali Pravnog fakulteta u Beogradu, 66, no. 4 (2018):103-113,
https://doi.org/10.5937/AnaliPFB1804103P .,
conv_3281 .

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 .