Prethodno priopćenje
https://doi.org/10.30925/zpfsr.43.1.3
CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION: SERBIA’S LEGISLATION IN THE COMPARATIVE LAW CONTEXT
Dejan Popović
; Pravni fakultet Univerziteta u Beogradu, Beograd, Srbija
Sažetak
In the paper Serbia’s Law on Determining the Origin of Property and the Special Tax is analysed and compared with solutions based on cross-checking of the declared income with the worth accretion, which can be found in comparative tax law. After having established the advantages and limits of the net worth method, the author presents this Serbian statute, pointing out the fact that significant resources have been allocated for its application. The explanation lies in its PR impact and the possibility that detected unreported income of those who are the Government’s political opponents could be taxed at a rate of 75%. Net worth method has been present in another Serbian statute since 2003, but it was not applied due to the absence of political will. However, this provision
remains in the system, providing for dualism since 2021 – one group of taxpayers is subject to the old regime (with 20% tax), while the others are exposed to new confiscatory 75% tax. The analysis shows that numerous provisions of the 2021 statute contradict constitutional provisions on the unity of legal order, nondiscrimination, legality of taxes, and prohibition of retroactivity. Provided these flaws are eliminated, the application of net worth method could make sense.
Ključne riječi
net worth method; unreported income; worth accretion; unity of legal order; confiscatory tax
Hrčak ID:
278103
URI
Datum izdavanja:
26.5.2022.
Posjeta: 647 *