Abstract
The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law. For that reason, we call into question the constitutionality of the decree. Analysis of tax offenses shows that there are certain issues that could cause problems in the practical application of the decree. For instance, we believe that the definition of the tax offenses considered implies liability regardless of guilt. The state grants taxpayers the right to fiscal benefits and direct monetary payments. In the case of subsequent loss of right to fiscal benefits and direct monetary payments, we argue that it is not appropriate to apply penal measures. It is rather sufficient to initiate tax enforcement procedure.
Highlights
UVODNA RAZMATRANJAZarazna bolest COVID-19 izazvala je globalnu pandemiju, za čije je sprečavanje bilo neophodno preduzeti drastične mere, od zatvaranja državnih granica do maloprodajnih objekata
The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants
We believe that the definition of the tax offenses considered implies liability regardless of guilt
Summary
Zarazna bolest COVID-19 izazvala je globalnu pandemiju, za čije je sprečavanje bilo neophodno preduzeti drastične mere, od zatvaranja državnih granica do maloprodajnih objekata. Negativne efekte tih mera na privredu nije mogla da izbegne ni Republika Srbija. Zbog toga je Vlada Republike Srbije odlučila da ekonomske posledice pandemije pokuša da ublaži donošenjem mera čiji je cilj da pomognu celokupnoj privredi. Predmet naše analize je poreski propis, odnosno uredba kojom se definišu posebne pogodnosti u vezi s porezom na dohodak građana, porezom na dobit pravnih lica, doprinosima za obavezno socijalno osiguranje, ali i finansijskim davanjima privrednim subjektima, sa ciljem da se ublaže negativni efekti zarazne bolesti COVID-19.1 Uredbom je propisano koja lica mogu da koriste fiskalne pogodnosti i direktna davanja, sadržaj tih pogodnosti i uslovi korišćenja, kao i postupanje u slučaju gubitka prava na korišćenje mera. Uredbom su uvedena i dva prekršaja za privredne subjekte koji koriste fiskalne pogodnosti i direktna davanja protivno odredbama Uredbe, sa ciljem sprečavanja zloupotrebe mera iz Uredbe. Stoga je predmet našeg rada, osim normativne analize tih prekršaja, i pitanje mogućnosti uvođenja poreskih prekršaja uredbom
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