THE IMPACT OF THE ADOPTED SECONDINSTANCE TAX ADMINISTRATIIVE ACTS ON THE BUDGET OF THE REPUBLIC OF SERBIA
THE IMPACT OF THE ADOPTED SECONDINSTANCE TAX ADMINISTRATIIVE ACTS ON THE BUDGET OF THE REPUBLIC OF SERBIA

Summary/Abstract: The Tax Administration, as one of the most important state bodies that participates in the process of collecting public revenues, among other functions it performs, also has the authority to adopt tax administrative acts which determine the amount of tax liability that taxpayers are obliged to pay. Taxpayers, on the other hand, are constantly looking for a way to avoid paying the determined taxes or to reduce the tax liability as much as possible. In this process, the activities of both parties have an impact on the budget and the amount of tax revenue collected. The paper discusses the Tax Administration’s rights and obligations, specifically those related to the adoption of tax administrative acts, with an emphasis on the second-instance tax procedure as it directly affects the amount of collected revenues. Furthermore, the paper describes the role of taxpayers in the process of adopting tax administrative acts, focusing primarily on the institute of appeal in this procedure. The available data are also presented supporting the conclusions of this article.

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