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System prawa gospodarki odpadami a problem odpadów komunalnych wyrzucanych do lasu

Author(s): Joanna Kierzkowska / Language(s): Polish Issue: 37/2017

The study covers selected elements of the Polish waste management with an indication of the legal basis for municipal waste management in connection with the EU requirements. The paper organizes the duties of Polish municipalities in terms of conducting proper waste management and analyzes selected provisions concerning the preservation of cleanliness and tidiness in the community. It was also linking these rules with the general provisions on environmental protection. In addition, an attempt to analyze legal provisions relating to the violation of the obligations in the field of municipal waste management, focusing on waste thrown into the woods.

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Modyfikowane Normatywnie Nowe Kierunki Rozwoju Bankowości w Polsce

Author(s): Dariusz Prokopowicz,Sylwia Gwoździewicz / Language(s): Polish Issue: 1/2017

The efficient functioning of the financial system entities, including commercial banks, is determined by the quality of the legal regulations developed. Banks belong to entities characterized by a high level of institutionalization of the organization, formalization of procedures, standardization of the offer of financial products and services. Banks in the process of improving their offer constantly strive for a high level of professionalism in the use of modern information technology solutions and the creation of legal basis for their operations. In recent years, bank executives have dominated opinions suggesting that the state of banking regulation, particularly in terms of emerging new EU recommendations and recommendations, has reached a level known as overshoot of banking activity. The overregulation is due to the incompatibility of some EU recommendations for the improvement of the credit, operational, market and other credit risk management processes, also related to the activity of commercial banks operating in Poland, since these banks form mainly the system of classical deposit and credit banking in Poland. In Poland, there is little developed banking specialized in investing in capital markets, ie banking, which usually generates higher transaction risk levels. In order to improve the standards of banking services within the framework of Internet banking, new or improved legal regulations such as the European Parliament’s data protection law introduced in 2016 are being developed or improved. New regulations resulting from the Personal Data Protection Regulation will enter into force in Poland on May 25, 2018 and any entity processing personal data in information systems is obliged to comply with these regulations.

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Legal and Economic Aspects of Property Taxation (selected issues)

Author(s): Tomasz Wołowiec / Language(s): English Issue: 1/2017

The notion of property constitutes one of the most ambiguous categories, differently defined and interpreted depending on a given field of science. Analyzing legal provisions of the EU countries which regulate the issues of tax accounting and tax law, we may determine the general properties of elements of property

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КОМПЛЕКСНОСТ ПРОМЕНА У ДОМЕНУ УПРАВЉАЊА ЈАВНИМ РАСХОДИМА

Author(s): Marina Dimitrijević / Language(s): Serbian Issue: 72/2016

Public expenditures are a huge problem in contemporary states. In the conditions of a global economic crisis and the circumstances involving high level of citizen dissatisfaction related to the former methods of funding and managing the public sector (reflected in ruining the funding sources, irrational spending of public expenditure funds, increase in the budget deficit and the level of public debt), the changes in the domain of managing public expenditures have become a priority. By their nature, these changes are complex and long-lasting, and they should bring significant improvements in the field of public expenditure; they have to provide for lawful and purposeful spending of public funds. It is expected to lower the the needed public incomes for financing public expenditure, to improve production and competition in the market economy, and to increase personal consumption, living standard and the quality of life of the population. Regardless of the social, economic, legal or political environment in each of state, the topical issue of reforming the management of public expenditures seems to imply a return to a somewhat neglected need for the public sector to function within its own financial possibilities. The state modernisation processes and advancement in the process of managing public expenditures call for a realistic evaluation of the existing condition and circumstances in which these processes occur, as well as the assessment of potential and actual risks that may hinder their effectiveness. Otherwise, it seems that the establishment of a significant level of responsibility in spending the budget funds and a greater transparency of public expenditure may be far-fetched goals.

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Особливості правового регулювання відносин у сфері транспортування нафти і газу магістральними трубопроводами

Author(s): Ruslana Kramar,Myroslav Koval,Serhii Yesimov,Ruslan Skrynkovskyy / Language(s): Ukrainian Issue: 02/2018

The article reveals the specifics of legal regulation of relations in the field of oil and gas transportation by trunk-lines in the context of adaptation of transport legislation of Ukraine to the legislation of the European Union in accordance with the provisions of the Association Agreement. The factors that influence the effectiveness of the organizational and legal mechanism are determined, and measures aimed at improving legal regulation, which will enhance the level of safety and competitiveness of the Ukrainian trunk transport network, are presented.

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УПРАВЉАЊЕ КРЕДИТНИМ РИЗИКОМ У БАНКАМА СА СТАНОВИШТА СУДСКЕ ПРАКСЕ

Author(s): Ranko P. Sovilj / Language(s): Serbian Issue: 75/2017

The level, structure and nature of problem loans are a significant source of credit risk in the banking business, with the main reason for developing and increasing problem loans indicate the need for a comprehensive and strategic approach to solving them. In addition, the accumulation of problem loans in banks’ balance sheets negatively affects the credit activity of banks and, consequently has a negative impact on economic activity, primarily due to reduced availability of possible sources of financing both for companies and for the population. One of the main reasons for the increased credit risk exposure of banks, especially before the outbreak of the subprime crisis, are less developed models for evaluation and measurement of credit risk, as well as a poor assessment of collateral. Therefore, this paper points out to the importance of careful management of credit risk as well as the need to develop appropriate methods and models for the early detection of problem loans and reducing exposure to credit risk. In the last part of the paper, the author provides an overview of the most important collaterals, with specific reference to domestic jurisprudence.

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ПРОМЕЊЕНЕ ОКОЛНОСТИ И ПОНОВНО ПРЕГОВАРАЊЕ У УГОВОРИМА О СТРАНИМ ИНВЕСТИЦИЈАМА

Author(s): Dušan Dubajić / Language(s): Serbian Issue: 75/2017

Today’s world is shaped by the processes of globalization and economic liberalization, which dominantly determine the social, economic, environmental and political conditions. As part of these processes, there is an increasing rhetoric about the activities of the state to build a legal system “ideal for attracting” foreign investment, to establish state institutions in charge of “attracting foreign investment”, and to create a business environment conducive to “attract” foreign investment. Faced with citizen requests and pressure to create conditions for employment, in initial negotiations with foreign investors state, authorities articulate their willingness to meet these requests. The affirmative stance of governments towards the investments of multinational companies easily can be changed. Once the investment begins, the pledges made by one contracting party to the other may prove to be unrealistic and economically unjustified. The tensions generated between the host state and foreign investors jeopardize the foreign investment contract concluded by the contracting parties. Further fulfillment of contractual obligations from foreign investment contracts will be possible if the contracting parties resolve the resulting conflict through mutual negotiations. Through negotiations, the contracting parties can depreciate the impact of the changed circumstances, including a range of economic, political, legislative and environmental conditions. Initiating negotiations at the right time and conducting them in good faith may lead to a solution. Even if an agreement is not reached, the renegotiation may contribute to a better understanding of contractual partners and redefining the positions of the contracting parties.

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ОНЛАЈН СИСТЕМ РЕШАВАЊА СПОРОВА И ЕЛЕКТРОНСКА ТРГОВИНА

Author(s): Aleksandar Mojašević,Ljubica Nikolić / Language(s): Serbian Issue: 76/2017

In this paper, the analysis focuses on various modern forms of online dispute resolution (ODR), in disputes arising between the parties involved in electronic commerce. This article is based on two well-established facts: 1) the global application of alternative dispute resolution methods (ADR), stemming from the development of modern technology; and 2) the extensive use of online platforms for settling disputes between the parties in electronic commerce at the European level. The aim of this paper is to thoroughly examine how and to what extent the development of technology has led to the global application of alternative dispute resolution methods, what kind of impact it had on transforming the traditional ADR forms, and what kind of course was taken in this process. In particular, we focus on the Online Dispute Resolution (ODR) platform, a web-based platform developed by the European Commission for conciliatory out-of-court resolution of consumer disputes between consumers and commercial traders from European countries. Finally, we examine the state of modern online dispute resolution systems as well as the prospects of their application in the Republic of Serbia.

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Зовнішньоекономічні операції з металобрухтом: господарсько-правовий аспект

Author(s): Artem Shymko / Language(s): English,Russian,Ukrainian Issue: 140/2018

The article is devoted to economic and legal analysis of foreign economic transactions with scrap metal. Specific features of economic legal ground work for foreign economic transactions with scrap-metal have been considered in the article. Strategic importance of transactions with the scrap metal has been defined. Legislation in force in this sphere has been analyzed. It is main defects and prospective improvements have been studied.The article is devoted to research of licensing of collection, recycling and export of scrap metal. The main interests in private and public spheres of investigated industry has been defined. The expediency of systematizing the legislative work within the economic and legal support in operations with scrap metal have been proved. The author proposed the ways to achieve a compromise between public and private sectors in sphere of operations with scrap metal through the use of economic and legal instruments. The dysfunction of economic and legal mechanism for regulation the secondary metals market has been defined. The disparity between real social interests and economic and legal mechanism of licensing in this sphere has been proved. The necessity to reform the structure of subjects with organizational and economic powers has been substantiated. Specific features of economic law regulation of pricing on the scrap metal market have been considered in the article.Conclusions and proposals have been based on economic and legal concept analysis and statistical data.

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ТРЖИШТЕ ОБВЕЗНИЦА ЈАВНОГ СЕКТОРА У СРБИЈИ: СТАЊЕ И ПЕРСПЕКТИВЕ РАЗВОЈА

Author(s): Aleksandar Mojašević,Ljubica Nikolić / Language(s): Serbian Issue: 71/2015

In this paper, the authors analyze the government and municipal bonds in the Republic of Serbia, with special emphasis on the current legislation on this issue, primarily the legal provisions of the 2011 Public Debt Act. The analysis has shown that the process of creating the relevant legal framework necessary for the development of the municipal bonds market in Serbia has been rather slow, even though numerous theorists consistently called attention to the benefits of funding local authorities by issuing municipal bonds and proposed the necessary legislative changes in this area. The legislative process culminated at the point when some local government units in Serbia, forefronted by the City of Šabac, recognized all the prominent advantages of this form of local government funding. Given that all the legal requirements for issuing and trading with municipal bonds in the secondary capital market have been met, the future development of this market in Serbia will depend solely on the efforts of local authorities to actively engage in the not-so-simple process of preparing and implementing the bonds issuance, and subsequently their inclusion in the open capital market where government bonds are already being traded.

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УЛОГА НАРОДНЕ БАНКЕ СРБИЈЕ У ОЧУВАЊУ И ЈАЧАЊУ ФИНАНСИЈСКЕ СТАБИЛНОСТИ

Author(s): Srđan Golubović / Language(s): Serbian Issue: 70/2015

Под утицајем финансијске кризе из 2007. године централне банке враћају се традиционалној улози, која подразумева активност не само у монетарној сфери већ и деловање у циљу јачања и очувања финансијске стабилности. Промене на глобалном нивоу у погледу улоге централне банке утицале су и на промену положаја Народне банке Србије. У раду се указује на значај макропруденционалне функције за смањење системског ризика и очување финансијске стабилности. Централни део рада посвећен је одговорности Народне банке Србије за стабилност финансијског система. Анализира се систем финансијске стабилности и указује на правце његове доградње, посебно у делу међуинституционалне сарадње и дефинисања макропруденционалних инструмената.

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ПРАВИЧНОСТ И АКТУЕЛНО МОДЕЛИРАЊЕ ПОРЕСКИХ СИСТЕМА У СВЕТУ

Author(s): Marina Dimitrijević / Language(s): Serbian Issue: 70/2015

Предмет анализе у овом раду јесу могућности оства- ривања начела правичности у савременим пореским системима. Аутор, најпре, даје теоријски осврт на значење правичности у опорезивању и разматра општи амбијент у коме се одвија процес моделирања пореских система у свету. У наставку рада су обрађене актуелне промене у домену опорезивања дохотка, потрошње и имовине. Настале као непосредни одраз глобализације, пореске хармонизације и пореске конкуренције, оне указују на постојање изражене конфликтности начела правичности и начела ефикасности у опорезивању. Бројним аргументима, којима се то потврђује, посебна пажња је посвећена у завршном делу рада. Правичност нема улогу „идеје водиље“ у конципирању савременог опорезивања већ је теоријски идеал чија је стварна реализација остављена за неки будући период.

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УПРАВЉАЊЕ ЈАВНИМ ЗАЈМОМ: ПРАВНО-ЕКОНОМСКЕ ПОСЛЕДИЦЕ ПО ПОЛОЖАЈ ДРЖАВЕ КАО ДУЖНИКА

Author(s): Marko Dimitrijević / Language(s): Serbian Issue: 70/2015

Предмет анализе у овом раду јесте нормативно регулисање политике управљања јавним зајмом у савременом монетарном праву. У том смислу се у раду указује на разлоге због чега се политика управљања јавним зајмом мора обликовати посебном правном регулативом изван оне којa постоји у домену фискалне и монетарно-кредитне политике у циљу заштите интереса државе на оптималан начин. Нарочити акценат у истраживању биће на оцени стратегијe за управљање јавним зајмом којом се могу предупредити и умањити правно-економске последице неуспешног управљања јавним зајмом у виду урушавања ауторитета државне власти и финансијског мораторијума (банкротства). У даљем тексту се сагледавају искуства земаља чланица Европске уније у управљању јавним зајмом у циљу препознавања оптималног начина деловања и примене монетарног права у области јавног зајма и формулисања препорука dе lege ferenda у домаћем праву.

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ПАРНИЦА НАСУПРОТ НЕПОСРЕДНОМ ПРЕГОВАРАЊУ: ЕКОНОМСКА АНАЛИЗА

Author(s): Aleksandar Mojašević / Language(s): Serbian Issue: 70/2015

Предмет овог рада јесте компарација парнице и непосредног преговарања, односно правне и економске димензије ових двају различитих метода решавања грађанскоправних спорова. У теоријском делу рада биће изложени најважнији аргументи у прилог парнице, као редовног метода, попут: једнаког третмана странака, посебно оних са нижим материјалним статусом; могућности улагања правних лекова; задовољења принципа потпуне накнаде штете; постизања правичног решења, и других; као и аргументи који говоре у прилог непосредног преговарања, као посебног АДР метода, као што су: уштеда трошкова, времена и других ресурса; избегавање ризика губитка у парници; постизање мирног решења, итд. На бази наведених теоријских аргумената, биће спроведено пилот-истраживање на узорку студентске популације у сврху испитивања њихових ставова о предностима и недостацима парнице и непосредног преговарања (зависна варијабла). Структура узорка сачињена је од подједнаког броја студената завршних година Правног, Економског и Филозофског факултета у Нишу, те припадност факултету представља независну варијаблу. Општи циљ истраживања јесте установити да ли, генерално гледано, постоји статистички значајна разлика у преферирању парнице у односу на непосредно преговарање студената права наспрам студената економије и студената психологије. Полази се од тога да студенти права фаворизују парницу у односу на непосредно преговарање, руководећи се првенствено неекономским параметрима у процени двају метода, као последица едукације правника. Но, генерални закључак овог истраживања јесте да не постоји статистички значајна разлика у преферирању парнице, односно непосредног преговарања студената права у односу на студенте економије и психологије.

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УПРАВЉАЊЕ РЕЛАЦИОНИМ КАРАКТЕРОМ УГОВОРА ЈАВНОПРИВАТНОМ ПАРТНЕРСТВУ

Author(s): Predrag Cvetković / Language(s): Serbian Issue: 69/2015

A public-private partnership contract has the character of a relational contract. Relational contracts are incomplete agreements governing transactions where the contracting parties have mutually agreed that it is impossible or economically ‹‡ˆϔ‹…‹‡‘…‘ƒ…ƒŽŽ›†‡ϔ‹‡‡šƒ‡’‘••‹„Ž‡†‹ˆϔ‹…Ž‹‡•ƒ†…‘‹‰‡…‹‡•‹ Š‡…‘ƒ…‹’Ž‡‡ƒ‹‘ǡ‘Š‡†‹ˆϔ‹…Ž‹‡•ƒ†…‘‹‰‡…‹‡•†‡Ž›‹‰Š‡ ex post control of contract performance by a third entity (court or arbitration). Considering the methodology of managing relational contracts, it is essential that the theory of relational contracts does not advocate for the establishment of rela- ‹‘ƒŽ…‘ƒ…•ƒ•ƒ•‡’ƒƒ‡…ƒ‡‰‘›‘ˆ…‘ƒ…•ǡ™‹Š•’‡…‹ϔ‹…ƒŽŽ›†‡•‹‰ƒ‡† …‘ƒ…ƒŽ‹•‡•ǤŠ‹•Š‡‘›†‡ϔ‹‡•Š‡‡Žƒ‹‘ƒŽ…‘ƒ…ƒ•ƒ…ƒ‡‰‘› which legitimizes «the relational mode» of a particular contract. The methodology of relational contracts is important for contracts on public-private partnership as it ensures that the contractual relationship is aligned with the changes in the immediate environment where the PPP contract operates. The aforementioned ali- ‰‡Šƒ•™‘ƒ•’‡…•ǤŠ‡ϔ‹•‘‡‹•Š‡‡šƒ‡ƒ•’‡…‘ˆŠ‡ƒŽ‹‰‡™Š‹…Š is primarily aimed at preventing the detrimental effect of such alignment to the public partner’s interests. Therefore, the intent to prevent such an effect shall be ƒ‡‹‘ƒ……‘™Š‡†‡ϔ‹‹‰Š‡…‹‡‹ƒˆ‘Š‡•‡Ž‡…‹‘‘ˆŠ‡‘•ˆƒ‘ƒ- ble private partner and the best offer. At the same time, it is essential to establish ‡‹ϔ‹ƒ„Ž‡•ƒ†ƒ†•ˆ‘‡ƒ•‹‰Š‡’‹ƒ‡’ƒ‡’‡ˆ‘ƒ…‡‹Š‡’Šƒ•‡ of contract implementation. For this goal to be achieved, it is crucial to specify the subject matter of the private partner’s obligations, to establish the priority rank ‘ˆ’‘Œ‡…‘„Œ‡…‹‡•ǡ‘‡Žƒ„‘ƒ‡‘Š‡•’‡…‹ϔ‹…‡‹‡‡•‰‘‡‹‰Š‡ eligibility of private partners to participate in the bidding process, to specify the «value for money» which the public partner will obtain by the implementation of the contract, and to ensure an adequate structural framework of the PPP contract. The second one is the ex post aspect of alignment which involves alignment of the contract to the contextual changes in the contract environment during the contract period. In this regard, the key principles are the principles of solidarity and cooperation.

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Open-price уговори о међународној продаји робе – однос чланова 14 и 55 конвенције Уједињених Нација о уговорима о међународној продаји робе

Author(s): Sandra Fišer Šobot / Language(s): Serbian Issue: 1/2018

This paper examines the relationship between Arts. 14 and 55 of the United Nations Convention on Contracts for the International Sale of Goods (CISG). According to Art. 14(1) CISG for the valid offer it is necessary that the price of the goods is at least determinable. On the other hand, Art. 55 CISG presuposes that the contract can be valid even if the price is neither determined nor determinable. Linguistic interpretation of those provisions shows contradiction and the controversy stems from demand from Art. 14(1) CISG for sufficiently definite price and open price rule from Art. 55 CISG. The relationship between those provisions, if any, is widely discussed in theory. The author analyzes possible ap proaches advocated by scholars and attempts to resolve this contradiction.

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ИМПЛЕМЕНТАЦИЈА ДИРЕКТИВЕ 2011/7/ЕУ 0 СУЗБИЈАЊУ КАШЊЕЊА ИСПЛАТА У ПОСЛОВНИМ ТРАНСАКЦИЈАМА У РЕПУБЛИЦИ МАКЕДОНИЈИ - ЗАКОН О ФИНАНСИЈСКОЈ ДИСЦИПЛИНИ

Author(s): Aleksandar Josimovski,Vesna Pendovska / Language(s): Serbian Issue: 69/2015

Кашњење у испуњивању новчаних обавеза у пословним трансакцијама представља велики проблему Републици Македонији, али и у великом броју развијених држава и држава у развоју на европском континенту, и доприноси општој неликвидности привредног сектора. Европска унија регулише рокове измирења новчаних обавеза посебном Директивом из 2011. године, коју су државе чланице ЕУ имплементиралеу својим националним законодавствима. Република Македонија, иако није чланица Европскеуније, одлучилаје имплементирати Директиву о сузбијању закаснелих исплата Законом о финансијској дисциплини. Овај рад систематски приказује разлике у режимима Директиве и Закона о финансијској дисциплини и даје неколико предлога о изменама одређених одредаба ради побољшања положаја економских оператера.

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Kulancja ubezpieczeniowa a świadczenia przyznawane w szczególnym trybie w ustawie o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych

Author(s): Michał Marszelewski / Language(s): English,Polish Issue: 27/2018

Artykuł zawiera analizę porównawczą dwóch instytucji zaliczanych do szeroko rozumianego prawa ubezpieczeniowego, tj. świadczeń przyznawanych w szczególnym trybie zgodnie z ustawą o emeryturach i rentach z Funduszu Ubezpieczeń Społecznych oraz kulancji ubezpieczeniowej. Zaprezentowane zostały definicje oraz elementy konstrukcyjne. Wyczerpująco omówiono przesłanki przyznania i charakter przedmiotowych świadczeń oraz wskazano krąg podmiotów uprawnionych do ich otrzymania. Ostatnią cześć pracy stanowią rozważania z zakresu prawa podatkowego zorientowane na omawiane zagadnienia. W artykule uwzględniono bogate orzecznictwo sądowe. W rezultacie dokonanej analizy potwierdzono – postawioną na początku pracy – hipotezę o podobieństwach zachodzących pomiędzy porównywanymi instytucjami. The article covers a comparative analysis of two institutions classified in the broadly understood insurance law (including insurance law and social insurance law), i.e. ex gratia payment and benefits granted in exceptional circumstances, pursuant to the Act of 17 December 1998 on retirement pensions and other pensions from the Social Insurance Fund. Firstly, there are presented definitions and structural elements of them. The conditions for the granting and the nature of presented benefits, as well as the types of entitled entities are also indicated and thoroughly described. Last part of the paper is devoted to tax implications of discussed benefits. Moreover, case law in the field of analysed issues is considered. As a result, the hypothesis posed at the beginning of the article, concerning some similarities between compared institutions, has been confirmed.The article covers a comparative analysis of two institutions classified in the broadly understood insurance law (including insurance law and social insurance law), i.e. ex gratia payment and benefits granted in exceptional circumstances, pursuant to the Act of 17 December 1998 on retirement pensions and other pensions from the Social Insurance Fund. Firstly, there are presented definitions and structural elements of them. The conditions for the granting and the nature of presented benefits, as well as the types of entitled entities are also indicated and thoroughly described. Last part of the paper is devoted to tax implications of discussed benefits. Moreover, case law in the field of analysed issues is considered. As a result, ,the hypothesis posed at the beginning of the article, concerning some similarities between compared institutions, has been confirmed.

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ЗАКОНИТА НЕПРИХВАТЉИВА ПОРЕСКА ЕВАЗИЈА − ПРОБЛЕМИ ДЕФИНИСАЊА И СПРЕЧАВАЊА

Author(s): Mileva Anđelković / Language(s): Serbian Issue: 67/2014

The problem of resolving issues pertaining to tax avoidance, and particularly its aggressive forms, has been the focal point of discussion among tax scholars which is increasingly gaining attention of politicians alike. As opposed to tax evasion (which is illegal), the phenomenon of tax avoidance calls for careful consideration of state fiscal interests and a highly precise demarcation of the thin line between the acceptable and unacceptable conduct. In many contemporary states, tax avoidance (which implies a formal behaviour of tax payers within the limits of tax legislation but contrary to the tax regulation objectives) is declared to be illegitimate. State authorities do not want to tolerate such activity, which results in tax payers’ reduction or avoidance of tax liabilities. We should also bear in mind that all tax payers have the tax planning option at their disposal, by means of which they make sure that they do not pay more tax than they are legally obliged to. However, in case they skilfully use the tax regulation flaws and loopholes for the sole purpose of tax evasion, and/or resort to misrepresentation and deceptive constructs, they are considered to be exceeding the limits of acceptable tax behaviour. In comparison to the specific anti-abuse measures which have been built into some national tax legislations, there is a growing number of states that introduce the general anti-abuse legislations, which is based on judicial doctrines or statutory legislation. Yet, there is a notable difference among the envisaged anti-abuse measures depending on whether the national legislation is based on the the Anglo-American or European-Continental legal system. The efficiency of applying these general anti-abuse rules in taxation largely rests on their interpretation as well as on their relationship with the principle of legality.

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ИНОВИРАЊЕ ПРОЦЕСА УПРАВЉАЊА ПОРЕСКОМ САГЛАСНОШЋУ

Author(s): Marina Dimitrijević / Language(s): Serbian Issue: 67/2014

The taxpayers’ observance of tax legislation (tax compliance) is important for every tax authority. This issue is particularly relevant in the contemporary circumstances when the application of tax laws occurs within a complex and ever-changing environment. Despite the differences underlying national tax policies, tax legislations, tax administration and tax moral, the primary goal of taxation remains the same: taxes should be collected in accordance with the law in order to provide for building and preserving the taxpayers’ confidence in the tax system and its effective administration. Consequently, the activities of tax authorities in tax procedure should promote a high degree of voluntary tax compliance and lead to minimizing the occurrence of various forms of noncompliance. There is a wide range of diverse factors underlying tax compliance. The understanding of these factors enables tax authorities to establish the particular reasons for non-compliance and to devise specific activities and measures which will be an incentive for taxpayers to revert to tax compliance. These goals may be accomplished through the process of tax compliance management. Tax compliance management is a structured and systematic process of monitoring the taxpayers’ compliance, which also includes decisions on the essential elements for the development of tax compliance and the treatment of identified tax compliance risks. The innovations in this process are aimed at: establishing the adequate balance and framework for the evaluation of activities and measures concerning tax law and tax procedures; improving information transparency and taxpayers’ education; establishing tax control; and instituting adequate legal proceedings in response to non-compliance. These activities are expected to contribute to a more successful application of tax laws in the future.

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