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2012, vol. 46, br. 2, str. 455-470
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Prava poreskih obveznika u postupku razmene informacija
The rights of taxpayers in the procedure of exchange of information
Univerzitet u Novom Sadu, Pravni fakultet, Srbija
Sažetak
U radu autor razmatra osnovna prava poreskih obveznika u postupku razmene informacija. Reč je o izuzetno značajnom pitanju budući da se, radi potpunog i pravilnog utvrđivanja poreske obaveze, poreske vlasti sve više oslanjaju na uzajamnu pomoć u poreskim stvarima, pre svega na razmenu informacija. U postupku razmene informacija neophodno je da budu poštovana određena prava poreskih obveznika, pre svega pravo na privatnost i poverljivost dobijenih podataka. Samo mali broj zemalja obaveštava poreskog obveznika o postavljenom zahtevu i daje mu pravo na konsultacije tokom prikupljanja informacija i pravo na korišćenje pravnih sredstava. U radu autor objašnjava razloge za takvo postupanje i ukazuje na moguće načine usklađivanja suprotstavljenih interesa poreske administracije za što efikasnijim postupkom i interesa poreskih obveznika za što širim krugom ovih prava.
Abstract
In this paper the author considers the basic rights of taxpayers in the procedure of exchange of information. This is a very important issue because tax administrations increasingly rely on mutual assistance in tax matters. In the procedure of exchange of information, certain rights must be respected, primarily right to privacy and confidentiality of obtained data. Only a small number of countries notify taxpayers about the fact that a request for information has been made and give them right to consultation and right to intervention. Finally, the author tends to show the possible ways of harmonization of conflicting interests of tax administrations and taxpayers, because guaranteeing these rights may undermine efficiency and the goal which should be achieved by exchange of information.
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