Утврђивање пореза и покретање пореског поступка
Tax Assessment and Determination and Commencement of Tax Proceeding

Author(s): Đorđe Marilović
Subject(s): Law, Constitution, Jurisprudence, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax procedure;Tax assessment and determination;Self-assessment;Administrative procedure;Tax return;
Summary/Abstract: The relation between tax assessment and determination by means of administrative tax act tax return (self-assessment), on the one hand, and commencement of tax procedure as a special administrative procedure, on the other hand, is important for a number of procedural and material reasons. Commencement of tax procedure is defined differently in legal theory and legal practice. The author analyses theoretical views and positive tax law and tax practice in The Republic of Srpska, and offers comments and conclusions on commencement of tax procedure. He argues that tax returns cannot be accepted as administrative acts, and decries relevant paragraphs of Law on Tax Procedure of Republic of Srpska for thereof lack of consistence with basic principles of positive administrative law. The exact moment of tax procedure commencement, legal definition and nature of tax returns, as well as actions of participants in the tax proceedings should be legally redefined in accordance with general administrative legal principles.

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