O predlogu uvođenja poreza na pse

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.