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2021, vol. 69, br. 3, str. 471-511
Neke metodološke dileme u uporednom poreskom pravu
Univerzitet u Beogradu, Pravni fakultet

e-adresadejan.popovic@ius.bg.ac.rs, gordana@ius.bg.ac.rs
Ključne reči: uporedno poresko pravo; funkcionalizam; pristup kulturnih razlika; metodologija uporednog poreskog prava; poreskopravni transplanti
Sažetak
S obzirom na to da se uporedno pravo, kao nauka i metod, tokom većeg dela HH veka razvijalo prvenstveno kao uporedno privatno pravo, sa kasnijim uključivanjem ustavnog, upravnog i krivičnog prava, upoređivanje nacionalnih poreskih sistema - ako se izuzmu malobrojni pionirski radovi - bilo je donedavno marginalno. Posebno su zapo stavljana istraživanja metoda primerenog uporednom poreskom pravu. Polazeći od stava da se metod u uporednopravnom istraživanju svodi na tehniku poređenja, autori su razmotrili dilemu da li je polazna osnova za komparaciju pretpostavka o sličnosti ili o razlikama. Iz različitosti tih pretpostavki razvila su se dva osnovna metodološka pristupa u uporednom (poreskom) pravu - funkcionalizam (zasnovan na pretpostavci o sličnostima) i pristup kulturnih ra zlika, iz kojeg je kasnije nastao kritički pristup. Pošto su analizirali prednosti i nedostatke oba pristupa, autori su razradili osnove "kulturnog funkcionalizma", zasnovanog na uključivanju kulturnog konteksta u istraživanje načina na koje poreska prava koja se upoređuju rešavaju date probleme.
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O članku

jezik rada: srpski
vrsta rada: članak
DOI: 10.51204/Anali_PFBU_21301A
primljen: 22.06.2021.
prihvaćen: 30.08.2021.
objavljen u SCIndeksu: 25.09.2021.
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