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2002, iss. 42, pp. 159-176
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Tax-payers' rights in tax system
Prava obveznika u poreskom sistemu
Univeristy of Niš, Faculty of Law, Serbia
Abstract
The present-day tax authorities have increasingly come to acknowledge the importance of recognizing and guaranteeing tax-payers' rights. It has been a widely accepted standpoint that correct taxation relations will greatly contribute to more efficient tax payment. In this paper, the author has provided an account of tax-payers' taxation rights in developed tax systems, as well as an overview of taxation rights in our country, including the necessary measures to put these rights into effect.
Sažetak
Priznavanje i garantovanje prava poreskih obveznika sve više zaokuplja pažnju savremenih poreskih vlasti. Široko je prihvaćeno stanovište da će korektni odnosi oporezivanja u što većem stepenu doprineti dobrovoljnom plaćanju poreza. U radu se daje prikaz poreskih prava obveznika u razvijenim poreskim sistemima; sumarno, njihovo stanje u našoj zemlji i mere potrebne za realizaciju ovih prava.
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References
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