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Glasnik Advokatske komore Vojvodine
2015, vol. 87, iss. 2, pp. 103-120
Taxpayer rights and protection of these rights in Serbia
Hrustić Hasiba
Centar za pravna i finansijska istraživanja, Beograd
Keywords: taxpayer rights; protection of rights; principle of procedure; record; complaint
Abstract
Since the tax system reflects the social-economic and political organization of each country, the process of democratization in Serbia had an impact on legal establishment of the taxpayer rights. Since in main areas of life obligations imply certain rights, the area of taxation is not an exemption. Considering the need to protect the rights of taxpayers through more clear rules at the time when tax legislation becomes more complex and development of the technology opens new possibility for exchange of information, this issue becomes more important in the world.
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article language: Serbian
document type: Paper
DOI: 10.5937/gakv1502103H
published in SCIndeks: 18/09/2018

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