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General anti-avoidance rules : doctoral dissertation

dc.contributor.advisorIlić-Popov, Gordana
dc.contributor.otherPopović, Dejan M.
dc.contributor.otherDimitrijević, Marina
dc.contributor.otherKostić, Svetislav
dc.creatorŽivković, Lidija
dc.date.accessioned2024-03-11T13:25:52Z
dc.date.available2024-03-11T13:25:52Z
dc.date.issued2023
dc.identifier.urihttps://eteze.bg.ac.rs/application/showtheses?thesesId=9335
dc.identifier.urihttps://fedorabg.bg.ac.rs/fedora/get/o:31746/bdef:Content/download
dc.identifier.urihttps://plus.cobiss.net/cobiss/sr/sr/bib/116955401
dc.identifier.urihttps://nardus.mpn.gov.rs/handle/123456789/21897
dc.identifier.urihttps://ralf.ius.bg.ac.rs/handle/123456789/37
dc.description.abstractPredmet disertacije su opšta antiabuzivna pravila. Reč je o najmoćnijem i najkontroverznijem sredstvu koje poreske jurisdikcije imaju na raspolaganju za suzbijanje zakonite nelegitimne poreske evazije. Povod za istraživanje predstavlja u domaćoj literaturi univerzalno rasprostranjeno stanovište, prema kome načelo fakticiteta, propisano čl. 9 Zakona o poreskom postupku i poreskoj administraciji, predstavlja opšte antiabuzivno pravilo. Sa ciljem da se preispita navedeno stanovište, u radu se sprovodi konceptualno razgraničenje uloge opšteg antiabuzivnog pravila od uloge drugih pravnih instituta koji se u uporednopravnoj teoriji i praksi dovode u vezu sa funkcionisanjem sistema zaštite od zakonite nelegitimne poreske evazije. Zatim se pristupa funkcionalnoj uporednopravnoj analizi opštih antiabuzivnih pravila, kako bi se identifikovali nužni konstitutivni elementi i uobičajene pravne posledice primene tog pravnog instituta. Autorka zaključuje da načelo fakticiteta ne predstavlja opšte antiabuzivno pravilo, već spoj tri različita poreskopravna koncepta usmerena na ispravno utvrđivanje činjenica od značaja za oporezivanje, u čijem temelju je načelo sposobnosti plaćanja. Takođe se ispituju ograničenja koja za formulaciju i implementaciju opštih antiabuzivnih pravila u određenoj jurisdikciji proizlaze iz prava EU i poreskih ugovora primenljivih u toj jurisdikciji. Opšta antiabuzivna pravila analiziraju se takođe iz perspektive osnovnih ustavnih načela od značaja za oporezivanje, sa ciljem da se ukaže na njihove međusobne neusaglašenosti. Zbog toga se poseban deo disertacije bavi ocenom raznovrsnih instrumenata zaštite prava poreskih obveznika u kontekstu primene opšteg antiabuzivnog pravila. Nalazi istraživanja sublimirani su u vidu de lege ferenda predloga za formulisanje opšteg antiabuzivnog pravila prilagođenog potrebama i mogućnostima srpskog poreskog sistema.sr
dc.description.abstractThis doctoral dissertation deals with general anti-avoidance rules – the most powerful and highly controversial tool utilized by tax jurisdictions in the fight against tax avoidance. Motivation for the present research stems from the position, universally accepted in the Serbian tax literature, that the principle of facticity, stipulated under Art. 9 of the Law on Tax Procedure and Tax Administration, represents a general anti-avoidance rule. In order to challenge the said position, the author endeavours to establish a conceptual demarcation between the role attributed to general anti-avoidance rules and the role ascribed to other legal concepts comparatively regarded as a part of the legal framework for the prevention of tax avoidance. Furthermore, a functional comparative analysis of general anti-avoidance rules is carried out for the purpose of identifying their essential constitutive elements, as well as the usual legal consequences of their application. The author concludes that the principle of facticity cannot be regarded as a general anti-avoidance rule, but rather as an amalgam of three different legal concepts directed at the correct assessment of facts relevant for taxation, at the core of which is the ability to pay principle. The research further focuses on identifying the constraints on the formulation and implementation of national general anti-avoidance rules stemming from the EU law, as well as from double tax treaties in force in the relevant jurisdiction. General anti-avoidance rules are also analysed from the perspective of the constitutional principles relevant for taxation, with the aim of identifying the crucial points of friction between them. As a result, a separate part of the dissertation is dedicated to the assessment of various mechanisms for the protection of taxpayers’ rights in the context of the application of general anti-avoidance rules. The main research findings are incorporated into de lege ferenda recommendations for the design of a general antiavoidance rule tailor-made according to the needs and capacities of the Serbian tax system.en
dc.publisherUniverzitet u Beogradu, Pravni fakultet
dc.rightsopenAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/
dc.titleOpšta antiabuzivna pravilasr
dc.titleGeneral anti-avoidance rules : doctoral dissertationen
dc.typedoctoralThesis
dc.rights.licenseBY-NC-ND
dc.identifier.fulltexthttps://ralf.ius.bg.ac.rs/bitstream/id/393/34.pdf
dc.identifier.rcubt-15060
dc.type.versionpublishedVersion


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