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CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION

SERBIA’S LEGISLATION IN THE COMPARATIVE LAW CONTEXT

Autor(i)

  • Dejan Popović Pravni fakultet Univerziteta u Beogradu

DOI:

https://doi.org/10.30925/zpfsr.43.1.3

Ključne riječi:

net worth method, unreported income, worth accretion, unity of legal order, confiscatory tax

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.

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Objavljeno

2022-05-15

Verzije

Kako citirati

Popović, D. (2022). CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION: SERBIA’S LEGISLATION IN THE COMPARATIVE LAW CONTEXT. Zbornik Pravnog Fakulteta Sveučilišta U Rijeci, 43(1), 43–63. https://doi.org/10.30925/zpfsr.43.1.3

Broj časopisa

Svezak 43 Br. 1 (2022): Zbornik Pravnog fakulteta u Rijeci

Rubrika

ČLANCI

Autorska prava

Copyright (c) 2022 Dejan Popović

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