Odlaganje plaćanja poreskog duga u srpskom poreskom sistemu

Abstract

U ovom radu autorka se bavi kritičkom analizom pogodnosti koja se može pružiti poreskim obveznicima, posredstvom odloženog plaćanja dugovanog poreza. Nakon što nadležni organ, ako su ispunjeni zakonski uslovi, usvoji zahtev poreskog obveznika, odluka se najčešće realizuje donošenjem rešenja od strane Poreske uprave, mada je, takođe, moguće da ona zaključi sporazum sa poreskim obveznikom. Taj sporazum ne predstavlja narušavanje načela zakonitosti, jer ne podrazumeva dogovor između poreske administracije i poreskog obveznika o visini poreskog duga, već se odlaganje plaćanja dugovanog poreza dopušta samo onom poreskom obvezniku koji ispuni uslove, precizirane odgovarajućom Uredbom Vlade Republike Srbije. Autorka ukazuje na određene nedorečenosti zakonodavca, kao i na 'potkopavanje' finansijske discipline predviđanjem izuzetaka od opšteg režima odlaganja plaćanja dugovanog poreza.

In this paper, the author deals with the benefits that can be provided to the taxpayers, through the postponement of the payment of the tax owed. If the responsible person accepts the taxpayer's request, the decision is usually implemented by a ruling of the Tax Administration, although it is also possible the Tax Administration signs an agreement with the taxpayer. This agreement does not violate the principle of legality, because it doesn't involve the agreement between the tax administration and the taxpayer about the amount of the tax debt. The postponement of the tax is allowed only to those taxpayers who meet the conditions specified by the Decree of the Government of the Republic of Serbia. The author points out certain legal ambiguities, as well as 'digging under' of the fiscal discipline by prescribing the exceptions from the general regime of the postponed payment of the tax owed.