Ванредни порези и начело законитости у Републици Српској
Extraordinary Taxes and Legality in the Republic of Srpska

Author(s): Đorđe Marilović
Subject(s): Social Sciences, Economy, Law, Constitution, Jurisprudence, Public Finances
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Extraordinary taxes; The Republic of Srpska; Legality; Retro-activity; The rule of law; The Solidarity Fund for the Republic of Srpska's Recovery;
Summary/Abstract: Floods that hit the Republic of Srpska in May 2014 led to extraordinary increase in public expenditures. Addressing the problem, the Republic of Srpska parliament introduced extraordinary taxes, which opened some questions of theoretical and practical nature. The paper examines selected taxes introduced during 2014.Firstly, The Special Contribution to Solidarity is analyzed. The author suggests that it is not a contribution in the strict sense, but rather two merged taxes (income tax and payroll tax). The nature of The Special Contribution to Solidarity impacts its legal determination and tax laws relevant to its application. Furthermore, the retro-activity of observed tax laws is analyzed,which led to conclusion that, although generally prohibited, retro-activity of certain tax norms is in accordance with the Republic of Srpska Constitution and the Convention for the Protection of Human Rights and Fundamental Freedoms. Secondly, the author also analyses the Immovable Property Tax exemptions, introduced in July 2014, and concludes that they are not in accordance with the “ability to pay” principle and principles of equality and the rule of law, and are thus unconstitutional.

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