Нова перспектива управљања пореском дисциплином обвезника пореза
A New Perspective of Managing Tax Discipline of Taxpayers

Author(s): Marina Dimitrijević
Subject(s): Law, Constitution, Jurisprudence, Law on Economics, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Taxes; Taxation; Tax discipline; Managing tax discipline; Voluntary tax compliance;
Summary/Abstract: The enormous role of taxes in modern countries once again actualizes the need for studious consideration of the issue of compliance with tax regulations. Taxation represents a particularly sensitive "point" in the differentiation between the state’s interests and taxpayers’ interest, so it is very important to ensure that the tax structure established by law is implemented without causing major tensions in society. In this sense, rational and coordinated tax relations represent an important support for the construction and implementation of the tax system, and a high level of tax discipline is an indisputable indicator of the success of fiscal policy measures. For any democratically oriented country, it is politically and financially more convenient for its taxpayers to voluntarily comply with tax obligations. Therefore, the new perspective on managing taxpayers tax discipline in contemporary conditions is primarily based on promoting the concept of voluntary tax compliance. To achieve this, tax authorities have a range of measures at their disposal, which they should integrate harmoniously to thwart various types of tax fraud. These forms, given their intensity and consequences, have the potential to inflict significant social harm across various sectors of economic and social life. The public’s tolerant attitude towards various forms of tax indiscipline is a reflection of the general understanding and acceptance of taxes, and it serves as a indicator of the lack or insufficient social engagement in cultivating and nurturing taxpayer loyalty. The full complexity of today, the growing trend of integration and interdependence in the world, the open issues concerning the preservation of fundamental values and ethical principles, the opposition of values and interests, the change of social paradigms, and the increased social challenges also determine the way of observing the management of taxpayers’ tax discipline, with the indication that excessive taxes, in their final consequence, have never enriched the state treasury, but have instead impoverished it, thereby generating enormous dissatisfaction.

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