Oporezivanje skrivenih-konstruktivnih dividendi u poreskom pravu Srbije

Abstract

Ovaj rad se bavi poreskim tretmanom poslovnih promena u kojima se dobit privrednog društva raspodeljuje vlasnicima ne u vidu dividende (udela u dobiti), već kroz druge modalitete, putem transakcija koje po svojim ekonomskim karakteristikama odgovaraju isplati dividende, ali im nedostaje njihova forma (odluka nadležnog organa privrednog društva o raspodeli dobiti). Ove pojave se u poresko-pravnoj literaturi nazivaju skrivenim, konstruktivnim ili prerušenim dividendama. Metodološki, prateći strukturu poreskog prava u Srbiji, autori posebno analiziraju odredbe Zakona o porezu na dohodak građana i Zakona o porezu na dobit pravnih lica, dok na sa mom kraju pažnju posvećuju uticaju bilateralnih ugovora o izbegavanju dvostrukog oporezivanja na oporezivanje koje je posledica primene domaćeg prava. Značajan prostor dat je i najnovijim kretanjima u praksi poreskih organa, odnosno u okviru srpskog zakonodavstva, pri čemu su ona podvrgnuta detaljnoj analizi i kritici. Autori postavljaju osnovne premise daljeg razvoja poreskih propisa Srbije u ovoj oblasti, ali i ukazuju na potrebu za ulaganjem u sposobnost Poreske uprave da se uhvati u koštac sa utvrđenim oblicima nelegitimnih poreskih ušteda. .

This paper deals with the tax treatment of cases where the profits of a company are being distributed to its owners not through dividends, but through different means, by way of transactions which under their economic characteristics can be deemed as dividend distributions but lack their form (a decision of the competent body of a company on the distribution of the dividend) and are mentioned in tax literature as hidden, constructive or disguised dividends. Methodologically, following the structure of die Serbian tax legislation, the authors separately analyzed the provisions of the Persona! Income Tax Law and Corporate Income Tax Law, while in the end they concentrated their attention on the influence of double taxation treaties on taxation which is the consequence of the application of domestic law. Notable space has been given to the most recent movements in tax authorities practice as well as Serbian legislation, which were subjected to a detailed and critical analysis. The authors asserted the basic premises for the further development of Serbian legislation in this area, but also emphasized the need for investment in the enhancement of the capacities of the Serbian Tax Administration to combat the designated forms of possible illegitimate tax avoidance.