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On the proposal to introduce a tax on dogs

dc.creatorIlić Popov, Gordana
dc.date.accessioned2024-04-15T10:28:37Z
dc.date.available2024-04-15T10:28:37Z
dc.date.issued2023
dc.identifier.isbn978-86-81956-19-9
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/1435
dc.description.abstractU 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.sr
dc.description.abstractIn 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.sr
dc.language.isosrsr
dc.publisherBeograd : Kopaonička škola prirodnog prava – Slobodan Perovićsr
dc.rightsopenAccesssr
dc.sourceMeđunarodni pravni odnosi i pravda : Zbornik radova 36. Susreta Kopaoničke škole prirodnog prava – Slobodan Perović Međunarodna naučna konferencija Kopaonik, 13 – 17. decembar 2023 Tom IIsr
dc.subjectdržanje pasasr
dc.subjectkućni ljubimcisr
dc.subjectporez na psesr
dc.subjectkomunalna policijasr
dc.subjectkeeping dogssr
dc.subjectpetssr
dc.subjecttax on dogssr
dc.subjectmunicipal policesr
dc.titleO predlogu uvođenja poreza na psesr
dc.titleOn the proposal to introduce a tax on dogssr
dc.typeconferenceObjectsr
dc.rights.licenseARRsr
dc.citation.epage329
dc.citation.spage315
dc.citation.volumeII
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/1742/bitstream_1742.pdf
dc.type.versionpublishedVersionsr


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