Zahtjevi principa zakonitosti u oblasti poreza - Requirements of the Principle of Legality in the Field of Taxation
Journal Title: Godisnjak Fakulteta pravnih nauka - Year 2017, Vol 7, Issue 7
Abstract
The principle of legality of taxation is among the greatest rule of law, which not only provides protection against the arbitrariness of the authorities, but also, in a political sense, ensures the legal certainty of citizens, their rights and freedoms. The legal meaning of the principle of legality of taxation manifests in the establishment of taxes and the determination of the important tax components, tax rate interpretations, determination of taxes and the prohibition of the retroactive effects of tax laws. The very complexity of tax matters requires that certain questions regarding the entire process of taxation are further regulated by subordinate legislation, which is, on the basis of legal authorization, left to the executive authority or the government, the ministry of finance, the tax authorities, and in some particular cases to the local governments. However, subordinate legislation, such as decrees, regulations, instructions and decisions can only have a subsidiary character of the legislation in terms of the elaboration of legal provisions and shall be made when there is a specific authorization by tax law. Whether the principle of legality is violated by some regulation or not is decided in each specific case in a constitutional dispute by constitutional court, which evaluates whether the subordinate tax regulations set to taxpayers some new requirements that are not determined by tax law. Smisao principa zakonitosti u granicama poreske materije ogleda se u tome što oporezivanje mora imati osnove u zakonu. Načelo da nema poreza bez predstavljanja u parlamentu, odnosno da nema poreza bez zakona, staro je već vijekovima. U savremenim pravnim državama, uvođenje novih oblika poreza i mijenjanje zakonskog opisa poresko činjeničnog stanja kod već ustanovljenih poreza može se vršiti samo na osnovu zakona i to se pravilo uzdiže na nivo ustavnog načela. To proizilazi i iz člana 62, st.2.Ustava Republike Srpske koji određuje da su sredstva budžeta porezi, takse i drugi zakonom određeni prihodi u skladu sa zakonom. U političkom značenju, ovo pravilo osigurava zaštitu protiv samovolje vlasti, pravnu sigurnost građana, njihova prava i slobode, dok se njegovo pravno značenje ispoljava kod poštovanja određenih zahtjeva kako od strane zakonodavca kada donosi poreski propis, tako i od strane organa koji poreski propis treba da tumače i primjenjuju. U ovom radu biće riječi upravo o pravnom značenju principa zakonitosti u oblasti poreza, koji se može sagledati u ispoljavanju zahtjeva da se porez može ustanoviti samo zakonom i da je jedino zakonodavac ovlašten da utvrđuje zakonski opis poreskog činjeničnog stanja koji obuhvata određivanje poreskog obveznika, poreski objekat, poresku osnovicu, poresku stopu, poreske olakšice i odvijanje cjelokupnog toka procesa oporerizivanja,zahtjeva kod tumačenja poreskih normi, određenosti poreza i načelno nedopuštenoj retroaktivnosti pravnog dejstva poreskih zakona.
Authors and Affiliations
Zorica Drljača, Ljiljana Orešković
Keywords
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- EP ID EP245311
- DOI 10.7251/GFP1707205D
- Views 302
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