Prikaz osnovnih podataka o dokumentu
Uticaj modernih tehnologija na pravnu sigurnost u poreskom pravu - novi horizont
The effects of modern technology on legal certainty in tax law: The new frontier
dc.creator | Kostić, Svetislav | |
dc.creator | Jerinić, Jelena | |
dc.date.accessioned | 2024-03-11T15:31:19Z | |
dc.date.available | 2024-03-11T15:31:19Z | |
dc.date.issued | 2023 | |
dc.identifier.issn | 2217-2815 | |
dc.identifier.uri | https://ralf.ius.bg.ac.rs/handle/123456789/1428 | |
dc.description.abstract | Ubrzane reforme srpskog poreskog prava, najčešće zasnovane na komparativnim uzorima, dovele su do značajnog obima takozvanog zakona u mirovanju budući da zbog nedostatka znanja i iskustva sistem nije bio spreman za njegovu primenu. Članak istražuje neke aspekte legitimnosti srpskog poreskog zakonodavstva, na prvom mestu posledice neusaglašenosti između propisa i načina na koji se poreski obveznici ponašaju, pri čemu su se autori oslanjali na slučaj oporezivanja takozvanih frilensera. Pažnja je usmerena na ključna pitanja pravne sigurnosti koja nastaju iz sudara promena koje su posledica savremenog doba i primene statičnih poreskih normi na okolnosti koje su bile nezamislive u vreme njihovog usvajanja. Istraživanje pokazuje da srpski propisi i relevantna praksa ne pružaju efikasnu zaštitu u ovakvim slučajevima, između ostalog jer princip legitimnih očekivanja kod nas još uvek nije naišao na značajniji odjek. Predlaže se institucionalni mehanizam koji uključuje izmene i dopune Zakona o poreskom postupku i poreskoj administraciji i barem jedan krug javnih konsultacija u cilju otklanjanja pravne nesigurnosti prouzrokovane neadekvatnom primenom poreskih zakona. | sr |
dc.description.abstract | The speedy reforms of Serbia's tax legislation, often introduced on the basis of comparative sources, has created a significant body of dormant legislation, due to the lack of knowledge and experience to implement them. The article explores some aspects of legitimacy of Serbian tax legislation, namely the consequences of the misalignment of tax law provisions with taxpayers behavior, using the example of unregistered freelancer taxation. The authors address fundamental legal certainty issues arising from the clash between changes brought on by innovation and imposition of static tax legislation to circumstances unimaginable at the time the legislation was enacted. Analysis has shown that Serbian legislation and caselaw do not provide an effective remedy for these cases, since the principle of legitimate expectations, as developed elsewhere in Europe, is still distant. The authors propose a specific institutional mechanism for overcoming uncertainty in similar situations. | en |
dc.publisher | Univerzitet Union - Pravni fakultet, Beograd | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Pravni zapisi | |
dc.subject | zakonodavstvo u mirovanju | sr |
dc.subject | pravo na dobru upravu | sr |
dc.subject | pravna sigurnost | sr |
dc.subject | poresko pravo | sr |
dc.subject | poreska uprava | sr |
dc.subject | legitimna očekivanja | sr |
dc.subject | javna rasprava | sr |
dc.subject | tax law | en |
dc.subject | tax administration | en |
dc.subject | right to good administration | en |
dc.subject | public hearing | en |
dc.subject | legitimate expectations | en |
dc.subject | legal certainty | en |
dc.subject | dormant legislation | en |
dc.title | Uticaj modernih tehnologija na pravnu sigurnost u poreskom pravu - novi horizont | sr |
dc.title | The effects of modern technology on legal certainty in tax law: The new frontier | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 383 | |
dc.citation.issue | 2 | |
dc.citation.other | 14(2): 358-383 | |
dc.citation.spage | 358 | |
dc.citation.volume | 14 | |
dc.identifier.doi | 10.5937/pravzap0-47289 | |
dc.identifier.fulltext | https://ralf.ius.bg.ac.rs/bitstream/id/354/1425.pdf | |
dc.identifier.rcub | conv_2828 | |
dc.type.version | publishedVersion |