Title
Uzajamna pravna pomoć u poreskim stvarima
Creator
Josimovski, Aleksandar G. 1987-
Copyright date
2016
Object Links
Select license
Autorstvo-Nekomercijalno-Bez prerade 3.0 Srbija (CC BY-NC-ND 3.0)
License description
Dozvoljavate samo preuzimanje i distribuciju dela, ako/dok se pravilno naznačava ime autora, bez ikakvih promena dela i bez prava komercijalnog korišćenja dela. Ova licenca je najstroža CC licenca. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/deed.sr_LATN. Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc-nd/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
description
Datum odbrane: 09.09.2016.
Other responsibilities
mentor
Anđelković, Mileva S. 1953-
član komisije
Đurović Todorović, Jadranka 1968-
član komisije
Dimitrijević, Marina M. 1974-
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Pravni fakultet
Group
Katedra za javno-pravne nauke
Alternative title
Mutual administrative assistance in tax matters
Publisher
[А. Josimovski]
Format
425 str.
description
Napomene i bibliografske reference uz tekst
description
Public Finance Law
Abstract (en)
Taxation is basic source of funds for countries. Tax authorities need information on business activities and property of taxpayers in order to determine taxes. When taxpayers execute cross-border transactions, tax authorities have difficulties in tax assessment because of the absence of direct access to information on relevant tax events and business activities of the taxpayers. Principle of formal territoriality limits access to information on tax authorities. Countries cooperate with each other in order to improve tax assessment and tax collection. Legal provisions had been needed to facilitate international tax cooperation between the countries. That is the main reason for development of mutual administrative assistance in tax matters.
Mutual administrative assistance in tax mattes includes rules on organization and implementation of international cooperation between the countries in tax matters. It is a crucial part of International Tax Law since its beginning. Mutual administrative assistance in tax matters can be classified in three areas. There are: instruments of mutual administrative assistance, measures of mutual administrative assistance and limitations and taxpayers rights in area of mutual administrative assistance in tax matters.
This dissertation includes analysis of all elements of mutual administrative assistance and profound preview of mutual administrative assistance in EU, G8 member countries, Switzerland and Cayman Islands. Purpose of the research is determination of usefulness of mutual administrative assistance for developed countries, developing countries and tax havens.
Finally, results of case study “Mutual Administrative Assistance in Tax Matters in Republic of Macedonia 2006-2013” are presented. Our main conclusion is that mutual administrative assistance has great potential. Nonetheless, until it only protects the interests of international organizations and few developed countries, it cannot develop capacity to become global mechanism for improvement of tax collection and combating harmful tax practices.
Authors Key words
razmena poreskih informacija na zahtev, automatska razmena poreskih informacija, naplata i obezbeđenje naplate poreza drugih zemalja, simultane poreske kontrole, prava poreskih obveznika
Authors Key words
exchange of tax information on request, automatic exchange of tax information, recovery and conservancy of foreign tax claims, simultaneous tax control, taxpayers’ rights
Classification
[336.225.61+336.225.623]:336.227
Subject
336.225.61(043.3)
Subject
S 141
Type
Elektronska teza
Abstract (en)
Taxation is basic source of funds for countries. Tax authorities need information on business activities and property of taxpayers in order to determine taxes. When taxpayers execute cross-border transactions, tax authorities have difficulties in tax assessment because of the absence of direct access to information on relevant tax events and business activities of the taxpayers. Principle of formal territoriality limits access to information on tax authorities. Countries cooperate with each other in order to improve tax assessment and tax collection. Legal provisions had been needed to facilitate international tax cooperation between the countries. That is the main reason for development of mutual administrative assistance in tax matters.
Mutual administrative assistance in tax mattes includes rules on organization and implementation of international cooperation between the countries in tax matters. It is a crucial part of International Tax Law since its beginning. Mutual administrative assistance in tax matters can be classified in three areas. There are: instruments of mutual administrative assistance, measures of mutual administrative assistance and limitations and taxpayers rights in area of mutual administrative assistance in tax matters.
This dissertation includes analysis of all elements of mutual administrative assistance and profound preview of mutual administrative assistance in EU, G8 member countries, Switzerland and Cayman Islands. Purpose of the research is determination of usefulness of mutual administrative assistance for developed countries, developing countries and tax havens.
Finally, results of case study “Mutual Administrative Assistance in Tax Matters in Republic of Macedonia 2006-2013” are presented. Our main conclusion is that mutual administrative assistance has great potential. Nonetheless, until it only protects the interests of international organizations and few developed countries, it cannot develop capacity to become global mechanism for improvement of tax collection and combating harmful tax practices.
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