Digitalna imovina i porezi na imovinu: izazovi u uporednom pravu i srpska perspektiva
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Apstrakt
U savremenim društvima, koja se sve češće označavaju kao digitalna društva, digitalna imovina doživljava izrazit uspon i postaje sve važniji deo ekonomskih tokova. Nastanak novih oblika vrednosti koje postoje isključivo u digitalnom okruženju uslovio je potrebu za odgovarajućim pravnim i poreskim okvirom, usled čega je digitalna imovina postepeno uključivana u predmetni obuhvat većeg broja poreskih oblika. Predmet ovog rada biće ograničen samo na analizu poreskog tretmana digitalne imovine u okviru poreza na imovinu u statici i dinamici. Cilj rada je, dakle, da se prikaže poreski režim digitalne imovine u domaćem i uporednom pravu, pre svega, sa stanovišta poreza na neto bogatstvo i poreza na nasleđe i poklon, kao i da se putem uporednopravne analize identifikuju ključni izazovi sa kojima se suočavaju poreske vlasti prilikom podvrgavanja digitalne imovine porezima na imovinu. Predmet rada je istraživan korišćenjem, pre svega, normativnog i komparativnog metoda, a donekle i aksiološkog metoda. Rezultati uporednopravne analize su pokazali da digitalna imovina ulazi u poresku osnovicu poreza na neto bogatstvo u onim državama koje su zadržale ovaj porez, kao i to da je jedan od ključnih problema prilikom njenog oporezivanja njeno vrednovanje. S obzirom na to da u srpskom poreskom sistemu ne postoji porez na neto bogatstvo, u kontekstu poreza na imovinu relevantan je jedino poreski tretman digitalne imovine u okviru poreza na nasleđe i poklon, s tim da treba istaći da je praktični domašaj ovog poreza ograničen jer je poresko oslobođenje ustanovljeno za najbliže srodnike.
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