(Zlo)upotreba stranih pravnih lica za izbegavanje poreza u Srbiji

Abstract

Autori ovog rada teže da prikažu osnovne poreske razloge koji stoje iza upotrebe stranih pravnih lica za usmeravanje ulaganja srpskih poreskih rezidenata - fizičkih lica, kako u Srbiju, tako i u druge države, pri čemu se posebna pažnja poklanja oblicima poreskog planiranja kroz upotrebu stranih pravnih lica i posledicama, odnosno mogućim poreskim uštedama koje se postižu na ovaj način. Autori zatim ukazuju na postojeće odredbe srpskog zakonodavstva, čija bi primena mogla da u velikoj meri sputa poresku evaziju kroz upotrebu stranih privrednih društava od strane srpskih poreskih rezidenata i analiziraju postupak i posledice te primene kako na zakonitu ali nelegitimnu, tako i na nezakonitu poresku evaziju. Na samom kraju autori primećuju da postojeća rešenja, iako bi mogla da budu veoma delotvorna u borbi protiv štetnih posledica navedenog oblika poreske evazije, nisu dovoljna i da bi ih bilo potrebno dopuniti na osnovu iskustava iz uporednih poreskopravnih sistema (CFC zakonodavstvo).

The authors of this paper strive to show the basic tax reasons which lie behind the use of foreign legal entities by Serbian tax resident individuals for channeling investments into Serbia and other countries. Particular attention is given to the tax planning through the use of foreign legal entities and to the consequences, i.e. potential tax savings, which can be achieved by their use. The authors further point to the existing provisions of Serbian law, whose application could greatly curtail tax avoidance and tax evasion through the use of foreign legal entities by Serbian tax residents, and analyze the procedure and consequences of their application on both tax avoidance and tax evasion. At the very end, the authors note that the existing solutions, although potentially very efficient in the struggle against the detrimental consequences of tax evasion and tax avoidance, are not sufficient, and that it would be necessary to amend them on the basis of experiences of comparative tax law systems (CFC legislation).