УНАКРСНА ПРОЦЕНА ОСНОВИЦЕ ПОРЕЗА НА ДОХОДАК ФИЗИЧКИХ ЛИЦА УПОРЕЂИВАЊЕМ ПОДНЕТЕ ПОРЕСКЕ ПРИЈАВЕ СА ПОРАСТОМ ОБВЕЗНИКОВЕ ИМОВИНЕ: ШТА НАМ ГОВОРЕ ИСКУСТВА ИЗ УПОРЕДНОГ ПРАВА?
CROSS-CHECKING OF INCOME TAX RETURNS WITH WORTH ACCRETION: WHAT DO COMPARATIVE LAW EXPERIENCES TELL US?

Author(s): Dejan Popović
Subject(s): Fiscal Politics / Budgeting, Accounting - Business Administration, Comparative Law
Published by: Savez računovođa i revizora Republike Srpske
Keywords: cross-checking of income tax returns with worth accretion; accrual of net worth; non-discrimination; unity of legal order; unreported income;
Summary/Abstract: Cross-checking of income tax returns with worth accretion in order to assess unreported in comenot only resonates not only as a populist measure but also carries potential fiscal and sociopolitical effects. The paper presents various solutions from the comparative tax legislations followed by the modalities of cross-checking applied in Serbia’s tax law. The analysis points out the weaknesses of a number of adopted provisions, concluding that some of them may be challenged before the Constitutional Court on the basis of contradicting constitutional provisions on the unity of legal order, non-discrimination and legality of taxes. It is the author’s deduction that, even if the observed flaws are removed, the issue of the political will whether to apply cross-checking of income tax returns with worth accretion method that could harm “someone from our ranks” will remain. In his opinion, it is the dilemma which can explain other Western Balkan states hesitation to apply such method.

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