- citati u SCIndeksu: [1]
- citati u CrossRef-u:0
- citati u Google Scholaru:[
 ]
- posete u poslednjih 30 dana:2
- preuzimanja u poslednjih 30 dana:0
|
|
|
2002, br. 42, str. 159-176
|
|
Prava obveznika u poreskom sistemu
Tax-payers' rights in tax system
Univerzitet u Nišu, Pravni fakultet, Srbija
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.
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.
|
|
|
|
Reference
|
|
1 
|
Carlos, S.A. (1992) Improving tax compliance. u: Bird Richard M. i M. Casanegra de Janctscher [ur.] Improving tax administration in developing countries, Washington, DC: International Monetary Fund / IMF, pp. 274
|
|
|
Jelčić, B. (1998) Osnove poreznog sistema suvremene države. u: Popović Dejan [ur.] Nove tendencije u javnim finansijama i finansijskom pravu, Zbornik u spomen profesora Miroslava Petrovića, Beograd: Pravni fakultet, str. 25
|
|
|
LeBaube, R.A., Veborn, C.L. (1992) Assisting taxpayers in meeting their obligations under the law. u: Bird Richard M. i M. Casanegra de Janctscher [ur.] Improving tax administration in developing countries, Washington, DC: International Monetary Fund / IMF, pp. 310
|
|
2
|
Organization for Economic Cooperation and Development (1990) Taxpayer's Rights and Obligations: A Survey of the Legal Institutions in OECD Countries. Paris
|
|
1
|
Sandford, C. (2000) Why tax systems differ: A comparative study of the political economy of taxation. Fiscal Publication
|
|
|
Schmolders, G. (1973) Psychologie des finances et de l'impôt. Paris: Presses universitaires de France / PUF
|
|
1 
|
Silvani, C., Baer, K. (1997) Designing a tax administration reform strategy: Experiences and guidelines. IMF Working Paper, Washington DC, WP 30
|
|
|
|
|