Od činjenica do istine u poreskom postupku

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.