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2019, vol. 24, br. 3, str. 15-29
Tax control in the function of the protection of fiscal interests of the Republic of Serbia
(naslov ne postoji na srpskom)
Univerzitet Privredna akademija u Novom Sadu

e-adresamirko.kulic@gmail.com
Ključne reči: tax control; tax inspector; taxpayer; seizure of goods; temporary ban of performing activities
Sažetak
(ne postoji na srpskom)
The paper deals with measures of preventive, corrective and repressive character undertaken by tax authorities in order to protect the fiscal interests of the Republic of Serbia. The aim of the research is to show that the amount of collected public revenues to a considerable extent depends on the correctness and accuracy of the work of tax authorities in the procedures of tax control. The author points to the tax control carried out by the Tax Administration and tax control carried out by the competent authorities of local self-government units. The legislator's efforts to maintain a balance between wide powers the authorities have and the corresponding obligations of taxpayers and other controlled persons are also being pointed out. Primarily, the accent is on the right and duty of the tax inspector, when certain conditions are fulfilled, to take away goods from taxpayers and other controlled persons or temporarily prohibit the performance of their activities, as well as the set of rights available to them to protect own interests.
Reference
*** (2002-2019) Law on Tax Procedure and Tax Administration. Official Gazette of The Republic of Serbia, No. 80/02, 84/02, 23/03, 70/03, 55/04, 61/05, 85/05, 62/06, 63/06, 61/07, 20/09, 72/09, 53/10, 101/11, 2/12, 93/12, 47/13, 108/13, 68/14, 105/14, 91/15, 112/15, 15/16, 108/16, 30/18, 95/18 and 86/19
*** (2001-2018) Law on Income Taxes of Citizens. Official Gazette of The Republic of Serbia, No. 24/01, 80/02, 80/02, 135/04, 62/06, 65/06, 31/09, 44/09, 18/10, 50/11, 91/11, 7/12, 93/12, 114/12, 8/13, 47/13, 48/13, 108/13, 6/14, 57/14, 68/14, 5/15, 112/15, 5/16, 7/17, 113/17 and 7/18
*** (2006-2018) Law on Financing of Local Self-Government. Official Gazette of The Republic of Serbia, No. 62/06, 47/11, 93/12, 99/13, 125/14, 95/15, 83/16, 91/16, 104/16, 96/17, 89/18 and 95/18
*** (2018) Tax Administration Act No. 037-02-00398/2018-K0160 of 10 August 2018
*** (2014-2017) Law on Law on Ministries. Official Gazette of The Republic of Serbia, No. 44/14, 14/15, 54/15, 96/15 and 62/17
*** (2016/2018) Law on General Administrative Procedure. Official Gazette of The Republic of Serbia, No. 18 and 95
Lončar, Z.J. (2016) Posebni upravni postupci. Zbornik radova Pravnog fakulteta, Novi Sad, vol. 50, br. 4, str. 1231-1249
Popović, D. (2003) Komentar Zakona o poreskom postupku i poreskoj administraciji. Beograd: Cekon in
Popović, D. (2010) Poresko pravo. Beograd: Pravni fakultet
Tipke, K. (1993) Steuerrecht. Köln: Otto Schmidt, Band I
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/nabepo24-23808
objavljen u SCIndeksu: 04.06.2020.
metod recenzije: dvostruko anoniman
Creative Commons License 4.0

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