„ШУНД” КАО ПРЕДМЕТ ОПОРЕЗИВАЊА
“SHUND” AS A SUBJECT OF TAXATION

Summary/Abstract: Debates regarding the possible taxation of “shund” content and the “return of tax on shund” from the period of the former SFRY, are opened every few years in the national public media space. In order to see the scope of such debates more clearly, this paper provides an overview of different notions of “shund” and kitsch in the humanities, points out the permeation of cultural and tax policy in the context of modern public policy and provides a historical and juridical overview and assessment of “tax on shund” from the socialist period. The goal is to shed light on the most prominent theoretical problems via an interdisciplinary analytical apparatus and using a comparative, historical, inductive and descriptive method and try to answer the questions of the formulation and possible operationalization of the “tax on shund”. In the end, the only thing left is the judgment that the introduction of the proposed form of taxation would not find its foundation in the science of taxes, that the cost-effectiveness and fiscal abundance of such measures would be uncertain, and that, in the absence of a scientifically based definition of “shund”, the bodies entrusted with public authority would face the problems of the so-called indefinite notion and arbitrariness in evaluation.

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