Rezidentstvo fizičkih lica u srpskom poreskom pravu

Abstract

Rad se bavi uslovima za poresko rezidentstvo fizičkih lica u srpskom poreskom pravu. Na prvom mestu obrađen je sam koncept poreskog rezidentstva, odnosno neograničene poreske obaveze, da bi se zatim prešlo na razmatranje uslova koji su propisani Zakonom o porezu na dohodak građana za poresko rezidentstvo fizičkih lica. Posvećena je značajna pažnja problemima koji su vezani za primenu zakonskih normi i dati su predlozi na koji način bi one mogle biti poboljšane. Po obradi unutrašnjeg zakonodavstva, autor analizira pojam rezidentstva u ugovorima o izbegavanju dvostrukog oporezivanja koje primenjuje Republika Srbija. Na samom kraju rada razmatra se interakcija između domaćih propisa i poreskih ugovora, odnosno pitanje razlikovanja statusa fizičkog lica za potrebe primene Zakona o porezu na dohodak građana i odgovarajućeg ugovora o izbegavanju dvostrukog oporezivanja.

The article deals with the conditions for tax residence of the indi­viduals under Serbian tax law. The author explains the concept of resi­dence based taxation, i.e. the unlimited tax liability; and scrutinizes the provisions of the Serbian Personal Income Tax Law which lays down the rules on tax residency of the individuals. In addition, the author examines actual application of these rules; and gives a proposal for their sound improvement. What follows is a comprehensive analysis of the concept of residency under the double taxation agreements signed by the Republic of Serbia. In the end, the author reflects on the interplay of the national tax law and the tax treaties, as there is a difference between the conditions for tax residence of the individuals under national law, and under the treaties that aim to eliminate the double taxation of income or gains arising in one territory and paid to residents of another territory.