UNAPREĐENJE PORESKE DISCIPLINE U SAVREMENIM KRIZNIM USLOVIMA

Mileva Anđelković

Sažetak

Predmet analize u radu jesu ponašanja poreskih obveznika i reakcije poreskih vlasti u vidu preduzimanja različitih mera antievazivne politike. Unapređenje poreske discipline nalazi se u žiži interesovanja javnosti, ne samo različitih teoretičara već postaje značajan politički prioritet, kako na nivou nacionalnih država tako i na međunarodnom planu. Cilj rada jeste sagledavanje mogućnosti podsticanja dobrovoljnog plaćanja poreza na osnovu dosadašnjih teorijskih i empirijskih saznanja. Ključnu ulogu u procesu sprečavanja poreske nesaglasnosti i afirmisanja poreske saglasnosti nesumnjivo imaju poreski organi. Stvaranje pozitivne klime u pogledu dobrovoljnog izvršavanja poreskih obaveza zahteva formulisanje adekvatne antievazivne strategije sa čitavim arsenalom predviđenih preventivnih i represivnih mera. Efikasnost ove strategije uslovljena je i preciznim razgraničenjem i definisanjem različitih modaliteta ponašanja poreskih obveznika, o čemu se govori u prvom delu rada. Dalje sledi kraći prikaz teorijskih modela objašnjenja reagovanja poreskih obveznika na poreske obaveze. Treći deo rada sadrži sažetu analizu najvažnijih preventivnih i represivnih mera iz arsenala društvene politike unapređenja poreske discipline. U četvrtom delu rada, autor daje kratak pregled aktivnosti koje se intenzivno preduzimaju ili planiraju sa ciljem sprečavanja međunarodnih poreskih prevara. Treba imati u vidu da je poreska evazija fenomen koji kao „senka“ prati poreze i da ga zbog njegovih štetnih društvenih posledica, države moraju držati pod kontrolom, koliko je to moguće u datim uslovima.

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