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On certain specific features of tax procedure as a type of administrative procedure
O određenim specifičnostima poreskog postupka kao vrste upravnog postupka
Golić, Darko
Matić, David
REZIME: Zbog brojnih osobenosti, ali i značaja za redovno funkcionisanje Republike Srbije, u smislu finansiranja javnih rashoda, posebnu pažnju naš zakonodavac poklanja poreskom sistemu, poreskoj administraciji i poreskom postupku. Aktivnost našeg zakonodavca u ovoj oblasti je izrazito intenzivna, te su promene poreskih propisa učestale, a javna vlast, bilo u formi zakona ili kakvog podzakonskog akta, često interveniše u oblasti poreskog sistema. S druge strane, pravila poreskog zakonodavstva, kako materijalnog – u pogledu samih osnova poreskih obaveza, tako i procesnog moraju biti jasna kako bi građani svoje poreske obaveze mogli opredeliti i izmiriti. Pored toga, u interesu pravne sigurnosti, zakonodavac ne bi trebao često menjati materijalne i procesne poreske propise, te bi se morao kretati u okviru određenih granica. Imajući to u vidu, zakonodavac je ograničio samog sebe tako što je poreski postupak opredelio kao poseban upravni postupak, koji je uređen posebnim zakonom, pri čemu se moraju imati u vidu zaštitne odredbe predviđene Zakonom o opštem upravnom postupku. Odstupanja od pravila opšteg upravnog postupka su, svakako, neophodna i opravdana, ali samo u izvesnoj meri, koja je određena osobenošću i značajem poreskog sistema, što rezultira posebnim pravilima utvrđivanja, opredeljivanja visine i izvršenja poreske obaveze. Vodeći se osobenostima poreskog zakonodavstva, autori ukazuju na odstupanja poreskog postupka od opšteg upravnog postupka u pogledu načela, pokretanja, prirode pravnih akata i drugih osobenih pitanja.
ABSTRACT: Due to numerous specific characteristics, but also the importance of regular functioning of Republic of Serbia in terms of financing public expenditures, our legislator pays a special attention to the tax system, tax administration and tax procedure. The activity of our legislator in this area is extremely intensive, so the changes in tax regulations have become more frequent, and public authorities, whether in the form of laws or some bylaws, often intervene in the area of the tax system. On the other hand, the rules of tax legislation, both material - in terms of the very bases of tax obligations, and procedural must be clear, in the way the citizens can determine and settle their tax obligations. In addition, in the interest of legal certainty, the legislator should not frequently change substantive and procedural tax regulations, and he should move within certain limits. Having that in mind, the legislator has limited himself by defining the tax procedure as a special administrative procedure, which is regulated by a special law, whereby the protective provisions provided by the Law on General Administrative Procedure must be kept in mind. Deviations from the rules of general administrative procedure are, of course, necessary and justified, but only to a certain extent, which is determined by the peculiarity and importance of the tax system, which results in special rules for establishing the obligation, determining the amount and fulfilling tax obligations. Guided by the peculiarities of tax legislation, the authors point out the deviations of the tax procedure from the general administrative procedure in terms of principles, initiations, nature of legal acts and other specific issues.
engleski
2022
Ovo delo je licencirano pod uslovima licence
Creative Commons CC BY 4.0 - Creative Commons Autorstvo 4.0 International License.
http://creativecommons.org/licenses/by/4.0/legalcode
Ključne reči: poreski postupak, upravni postupak, posebni upravni postupak, načela poreskog postupka, upravni akt, poreski upravni akt
Keywords: tax procedure, administrative procedure; special administrative procedure; principles of tax procedure; administrative act; tax administrative act
10.5937/ptp2203001G