Osnivanje poreskog suda iz uporednopravne I međunarodnopravne perspektive: putokazi za Republiku Srbiju
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Usled obimne i složene poreske materije, čestih izmena poreskih propisa i činjenice da još uvek ne postoji adekvatan mehanizam za rešavanje poreskih sporova, u Republici Srbiji se svakodnevno povećava broj nerešenih predmeta pred Upravnim sudom. Ovaj trend dovodi do zastoja u radu Upravnog suda u oblasti poreskih predmeta, a ta situacija ugrožava kako fiskalne interese države tako i legitimne interese poreskih obveznika. Imajući u vidu postojeće izazove u pogledu efikasnosti upravnosudskog odlučivanja i zaštite prava poreskih obveznika, u radu se razmatra opravdanost uvođenja specijalizovanih poreskih sudova kao oblika specijalizacije u poreskoj materiji u Republici Srbiji. Polazi se od pretpostavke da postojeći mehanizmi za zaštitu prava na suđenje u razumnom roku nisu dovoljni za unapređenje efikasnosti i stoga se razmatraju druga moguća rešenja za prevazilaženje postojećeg problema. S obzirom na složenost i obimnost poreske materije, u radu se analiziraju postojeći međunarodni standardi i uporednopravna rešenja kako bi se ocenila opravdanost uspostavljanja posebnog institucionalnog okvira za rešavanje poreskih sporova. Analiza je sprovedena primenom uporednopravnog i pravnodogmatskog metoda. Zaključuje se da bi temeljno osmišljeno uvođenje specijalizovanog poreskog suda, uz jasan oslonac na međunarodne standarde i primere dobre uporedne prakse, moglo doprineti efikasnijem rešavanju sporova, unapređenju zaštite prava obveznika i jačanju ukupne pravne sigurnosti u ovoj oblasti.
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