THE UTICAJ MODERNIH TEHNOLOGIJA NA PRAVNU SIGURNOST U PORESKOM PRAVU: NOVI HORIZONT
Abstract
Ubrzane reforme srpskog poreskog prava, najčešće zasnovane na komparativnim uzorima, dovele su do značajnog obima takozvanog zakona u mirovanju budući da zbog nedostatka znanja i iskustva sistem nije bio spreman za njegovu primenu. Članak istražuje neke aspekte legitimnosti srpskog poreskog zakonodavstva, na prvom mestu posledice neusaglašenosti između propisa i načina na koji se poreski obveznici ponašaju, pri čemu su se autori oslanjali na slučaj oporezivanja takozvanih frilensera. Pažnja je usmerena na ključna pitanja pravne sigurnosti koja nastaju iz sudara promena koje su posledica savremenog doba i primene statičnih poreskih normi na okolnosti koje su bile nezamislive u vreme njihovog usvajanja. Istraživanje pokazuje da srpski propisi i relevantna praksa ne pružaju efikasnu zaštitu u ovakvim slučajevima, između ostalog jer princip legitimnih očekivanja kod nas još uvek nije naišao na značajniji odjek. Predlaže se institucionalni mehanizam koji uključuje izmene i dopune Zakona o poreskom postupku i poreskoj administraciji i barem jedan krug javnih konsultacija u cilju otklanjanja pravne nesigurnosti prouzrokovane neadekvatnom primenom poreskih zakona.
References
BIBLIOGRAPHY
Adžić, S., Adžić, J., 2009, The Public Healthcare System in the Transition Countries: The Case Study of Serbia, Interdisciplinary Management Research, 5, pp. 515–540.
Avi-Yonah, R., Haiyan, X., 2017, Evaluating BEPS, Erasmus Law Review, 1, pp. 3–11.
Baez Moreno, A., Brauner, Y., 2018, Policy Options Regarding Tax Challenges of the Digitalized Economy: Making a Case for Withholding Taxes (https://ssrn.com/abstract=3167124, 18. 11. 2023).
Barak-Erez, D., 2008, The Institutional Aspects of Comparative Law, Columbia Journal of European Law, Vol. 15, No. 3, pp. 477–493.
Berge, G., Widdershoven, R., 1998, The Principle of Legitimate Expectations in Dutch Constitutional and Administrative Law, The Hague, Intersentia.
Brauner, Y., 2014, BEPS: An Interim Evaluation, World Tax Journal, Vol. 6, No. 1, pp. 10–39.
Clement, M., 2018, Breach of the Right to Good Administration: So What? ELTE LJ, 1, pp. 19–27.
Collier, R., Pirlot, A., Vella, J., 2020, Tax Policy and the COVID-19 Crisis, Intertax, Vol. 48, Nos. 8–9, pp. 794–804.
Craig, P., 2015. UK, EU and Global Administrative Law: Foundations and Challenges, Cambridge: Cambridge University Press.
Craig, P., Burca, G. de, 2003, EU Law – Texts, Cases and Materials, 3rd ed., Oxford, Oxford University Press.
Dokko, J., Mumford, M., Schanzenbach, D. W., 2015, Workers and the Online Gig Economy, Hamilton Project, December, (https://www.hamiltonproject.org/wp-content/uploads/2023/01/workers_and_the_online_gig_economy.pdf, 18. 11. 2023)
Eurofound, 2020, Living, Working and COVID-19, Luxembourg, Publications Office of the European Union, 2020, (https://www.eurofound.europa.eu/en/publications/2020/living-working-and-covid-19, 18. 11. 2023).
Forsyth, C. F., 1988, The Provenance and Protection of Legitimate Expectations, The Cambridge Law Journal, Vol. 47, No. 2, pp. 238–260.
G20, 2013, Tax Annex to the Saint Petersburg G20 Leaders Declaration, Saint Petersburg, September, (https://www.oecd.org/g20/summits/saint-petersburg/Tax-Annex-St-Petersburg-G20-Leaders-Declaration.pdf, 18. 11. 2023).
Jerinić, J., 2021, When the Administration Promises: Protection of Legitimate Expectations in Serbian Administrative Procedure, Regional Law Review, pp. 117–129.
Koopmans, T., 2003, Courts and Political Institutions: A Comparative View, Cambridge, Cambridge University Press.
Kostić, S., 2017, Transfer Pricing in Serbia: Facing a Sobering Reality, Annals of the Faculty of Law in Belgrade, Vol. 65, No. 4, pp. 75–90.
Kostić, S., Vuković, D., 2019, The Perfect Silence: An Empirical Study on How Ignorance and Lack of Critical Debate Effect the Process of Enacting Tax Legislation in Serbia, Annals of the Faculty of Law in Belgrade, Vol. 67, No. 1, pp. 67–92.
Kostić, S., 2022, Tax Treatment of Flexible Forms of Work in Serbia in Light of the COVID-19 Global Pandemic, Annals of the Faculty of Law in Belgrade, Vol. 70, No. 4, pp. 1146–1162.
Kunnecke, M., 2006, Tradition and Change in Administrative Law: An Anglo–German Comparison, Berlin, Springer.
Lust, S., Administrative Law in Belgium, in: Seerden, R., Stroink, F., (eds.), 2002, Administrative Law of the European Union, Its Member States and the United States. A comparative analysis, Antwerpen–Groningen, Intersentia.
OECD, 2017, Model Tax Convention on Income and on Capital.
Parpworth, N., 2008, Constitutional and Administrative Law, 5th ed., Oxford, Oxford University Press.
Perry, A., Ahmed, F., 2014, The Coherence of the Doctrine of Legitimate Expectations, The Cambridge Law Journal, Vol. 73, No. 1, pp. 61–85.
Popelier, P., 2000, Legal Certainty and Principles of Proper Law Making, European Journal of Law Reform, Vol. 2, No. 3, pp. 321–342.
Popelier, P., 2008, Five Paradoxes on Legal Certainty and the Lawmaker, Legisprudence, Vol. 2, No. 1, pp. 47–66.
Popović, D., Ilić-Popov, G., 2015, Retroaktivnost zakona u poreskom pravu, Anali Pravnog fakulteta u Beogradu, Vol. 63, No. 1, pp. 5–22.
Popović, D., Kostić, S., 2018, Legal Certainty and Taxation: The Problem of Retroactive Interpretation, Annals of the Faculty of Law in Belgrade, Vol. 66, No. 4, pp. 38–55.
Protector of Citizens, 2012, 2011 Annual Report, Belgrade, Protector of Citizens of the Republic of Serbia.
Protector of Citizens, 2015, Regular Annual Report of the Protector of Citizens for 2014, Belgrade, Protector of Citizens of the Republic of Serbia.
Protector of Citizens, 2020, Regular Annual Report of the Protector of Citizens for 2019, Belgrade, Protector of Citizens of the Republic of Serbia.
Protector of Citizens, 2021, Regular Annual Report of the Protector of Citizens for 2020, Belgrade, Protector of Citizens of the Republic of Serbia.
Seerden, R., Stroink, F. (eds.), 2002, Administrative Law of the European Union, Its Member States and the United States. A comparative analysis. Antwerpen–Groningen: Intersentia.
Schønberg, S., 2000, Legitimate Expectations in Administrative Law, Oxford, Oxford University Press.
Szczepanski, M., 2021, Taxing the Digital Economy: New Developments and the Way Forward, European Parliament Briefing (https://www.europarl.europa.eu/thinktank/en/document/EPRS_BRI(2021)698761, 18. 11. 2023).
Šikić, M., Ofak, L., 2011, Nova načela upravnog postupka (s posebnim naglaskom na razmjernost, legitimna očekivanja i stečena prava), Zbornik Pravnog fakulteta u Rijeci, Vol. 32, No. 1, pp. 127–151.
Tomlinson, J., 2020, Do We Need a Theory of Legitimate Expectations? Legal Studies, Vol. 40, No. 2, pp. 286–300.
United Nations, 2021, UN Model Double Taxation Convention between Developed and Developing Countries.
Vallas, S., Schor, B. J., 2020, What Do Platforms Do? Understanding the Gig Economy, Annual Review of Sociology, Vol. 46, pp. 273–294.
Widdershoven, R., Remac, M., 2012, General Principles of Law in Administrative Law Under European Influence, European Review of Private Law, Vol. 20, No. 2, pp. 381–407.
Legislative Sources
Law on General Administrative Procedure, Official Gazette of the Republic of Serbia, Nos. 18/16, 95/18, 2/23.
Law on Tax Procedure and Tax Administration, Official Gazette of the Republic of Serbia, Nos. 80/02, 84/02, 23/03, 70/03, 55/04, 61/05, 85/05, 62/06, 61/07, 20/09, 72/09, 53/10, 101/11, 2/12, 93/12, 47/13, 108/13, 68/14, 105/14, 91/15, 112/15, 15/16, 108/16, 30/18, 95/18, 86/19, 144/20, 96/21, 138/22.
Law on Amendments to the Personal Income Tax Law, Official Gazette of the Republic of Serbia, No. 86/19.
Law on the Amendments to the Compulsory Social Security Insurance Contributions Law, Official Gazette of the Republic of Serbia, No. 86/19.
Case Law
ECtHR, The Sunday Times v. United Kingdom, case no. 6538/74, 26 April 1979.
ECtHR, Shchokin v. Ukraine, App. 23759/03 and 37943/06, Judgment of 14 October 2010.