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2019, vol. 58, br. 84, str. 31-43
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Dizajniranje delotvorne politike sprečavanja poreske evazije
Designing an effective tax evasion prevention policy
Projekat: Zaštita ljudskih i manjinskih prava u evropskom pravnom prostoru (MPNTR - 179046)
Sažetak
Porezi su "utkani" u svakodnevicu poreskih obveznika. Ovi važni instrumenti finansiranja javnih potreba odražavaju, na sebi svojstven način, odnose u socioekonomskom i političkom biću jednog društva. Stalno prisutna pojava u vidu izbegavanja plaćanja poreza (poreska evazija) uslovljava manja ili veća odstupanja između planiranih i realizovanih efekata u procesu oporezivanja. Kako se implementacija poreskog sistema prvenstveno posmatra kroz prizmu ostvarenja javnog interesa u fiskalnoj sferi, odnosno obezbeđenja neophodnog iznosa finansijskih sredstava za funkcionisanje javnog sektora, problematika dizajniranja delotvorne antievazione politike, koja je predmet razmatranja u ovom radu, ne izlazi iz fokusa interesovanja poreske vlasti. Cilj rada je da ukaže na potrebu primene različitih pristupa u sprečavanju poreske evazije, imajuću u vidu raznolikost njenih uzroka, pojavnih oblika i promenljive stavove i ponašanje poreskih obveznika u vezi sa ispunjavanjem poreskih obaveza. Aktivnostima i merama preduzetim u nameri stalnog unapređenja ovih pristupa posvećena je posebna pažnja u radu. U okolnostima njihovog izostanka u savremenim uslovima, teško je ostvarivo dostizanje društvenoprihvatljivog nivoa ispunjavanja poreskih obaveza, kao i očuvanje autoriteta poreske legislative.
Abstract
Taxation has always been overcast by the prospect of tax evasion. The phenomenon of tax evasion is based on resistance to paying taxes. It is influenced by numerous factors and accompanied by diverse financial, legal, economic, social, psychological and political effects. The spectrum and the scope of taxpayers' illicit behaviour in the sphere of compliance with tax regulations essentially reflect the degree of their tax indiscipline. The significant presence of tax evasion calls into question the implementation of the principle of social solidarity and reciprocity in financing public needs, as well as the achievement of liquidity and stability of the budget and public finances. Therefore, quality tax system administration in any country presumes designing an effective policy to prevent tax evasion (anti-evasion policy), aimed at fostering tax loyalty, minimizing the opportunities for tax dishonesty and adequately sanctioning tax delicts. In effect, short-sightedness and superficial focus on one aspect of the tax evasion problem proves to be inadequate. In seeking new ways to secure tax compliance, tax evasion has to be treated by applying a multidisciplinary approach. In addition, it is important to emphasize the need for a thorough analysis of the perceived obstacles and challenges in the application of tax legislation in order to cast more light on additional opportunities and initiatives for taking purposeful activities and measures aimed at eliminating tax resistance and taxpayers' discontent.
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