Tax (Un)Certainty: From Axiom of Taxation to Dimension of Tax Policy Design // (Ne)određenost poreza: od aksioma oporezivanja do dimenzije dizajna poreske politike

Dinka Antić

Апстракт


Principle of tax certainty belongs to legal-technical principles of taxation. It requires that the tax paid by tax payers should be certain, not determined arbitrary. Application of principle of tax certainty is of great importance not only for tax administration because of predictable collection of revenues, but also for taxpayers due to minimising cash flow risks and realization of planned business activities. Classical financial theory considers principle of tax certainty as axiom that should not be explained additionally. However, its application in modern states is jeopardised, since tax systems have become more complex, not only in the sphere of legislation, but also in the field of implementation of tax laws. In the era of globalisation and expansion of cross-border business, taxpayers are facing with problem of tax compliance in more than one jurisdiction, and tax administrations with problem of determination of proper tax treatment. Tax uncertainty seriously affects liquidity, business and business strategies of taxpayers, and, at the macro level, investment, trade and revenue collection. Modern financial flows request a redefinition of principle of tax certainty and an achievement of the balance between tax certainty and desirable degree of tax uncertainty, which is needed for implementation of tax reforms and greater flexibility of tax policy, as strong instrument in the time of economic crisis.

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DOI: http://dx.doi.org/10.7251/GFP1808142A

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UDK: 34

ISSN 2232- 9668          EISSN 2232-9684

Izdavač/Published by
Panevropski univerzitet ’’Apeiron’’ Banja Luka
/Pan-European University ’’Apeiron’’ Banja Luka
Pere Krece 13, 78000 Banja Luka, Bosna i Hercegovina
www.apeiron-uni.eu

Odgovorno lice izdavača
Darko Uremović, Bosna i Hercegovina

Urednik izdavača
Dr Aleksandra Vidović, Bosna i Hercegovina

Glavni i odgovorni urednik
Prof. dr Vladimir Čolović, Bosna i Hercegovina

Zamjenik glavnog i odgovornog urednika
Prof. dr Duško Medić, Bosna i Hercegovina

Urednik
Dr Aleksandra Vidović 

Izdavački savjet

Akademik prof. dr Rajko Kuzmanović, Bosna i Hercegovina
Prof. Dr. habil. Dr. Wolfgang Rohrbach, Austrija
Mr Siniša Aleksić, Bosna i Hercegovina
Darko Uremović, Bosna i Hercegovina
Prof. dr Esad Jakupović, Bosna i Hercegovina
Prof. dr Ilija Babić, Srbija
Prof. dr Danče Manoleva-Mitrovska, Makedonija
Prof. dr Drago Radulović, Crna Gora
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina

Uređivački odbor

Prof. dr Vladimir Čolović, Bosna i Hercegovina
Prof. dr Duško Medić, Bosna i Hercegovina
Prof. dr Ljubinko Mitrović, Bosna i Hercegovina
Akademik prof. dr Zoran Rašović, Crna Gora
Prof. dr Vlado Belaj, Hrvatska
Prof. dr Stanko Bejatović, Srbija
Prof. dr Vesna Rijavec, Slovenija
Prof. dr Tatjana Zoroska-Kamilovska, Makedonija
Prof. dr Dragan Jovašević, Srbija
Prof. dr Jovan Ćirić, Srbija

Lektor Prof. Tanja Ančić

Tehnički urednik Sretko Bojić

Web dizajn Siniša Kljajić

Rješenjem Ministarstva prosvjete i kulture Republike Srpske br: 07.030-053-85-4/11, od 04. 05. 2011. godine, “Godišnjak Fakulteta pravnih nauka” Banja Luka, upisan je u Registar javnih glasila pod rednim brojem 614.

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