The legal nature of the Slovenian special tax on undeclared income
This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jur...
Saved in:
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2018-01-01
|
| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651804103P.pdf |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850215799710547968 |
|---|---|
| author | Podlipnik Jernej |
| author_facet | Podlipnik Jernej |
| author_sort | Podlipnik Jernej |
| collection | DOAJ |
| description | This paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayer's burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income. |
| format | Article |
| id | doaj-art-861cccfb00e54df39fa53c6e90a90f13 |
| institution | OA Journals |
| issn | 0003-2565 2406-2693 |
| language | English |
| publishDate | 2018-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj-art-861cccfb00e54df39fa53c6e90a90f132025-08-20T02:08:31ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932018-01-0166410311310.5937/AnaliPFB1804103P0003-25651804103PThe legal nature of the Slovenian special tax on undeclared incomePodlipnik Jernej0Graduate School of Government and European Studies, Slovenia + University of Ljubljana, Faculty of Law, SloveniaThis paper deals with Slovenian special tax on undeclared income and attempts to determine its legal nature by presenting and analysing the regulation. The author believes that this public levy is actually not a tax since it lacks the financial purpose that each tax should have, according to the jurisprudence of the Slovenian Constitutional Court. Since the rate at which the special tax on undeclared income is levied exceeds the tax rates applied on declared income, and therefore the taxpayer's burden is higher, the author claims that the discussed tax is actually a mixture of compensation for the lost tax revenue and a legal sanction, with both deterrent and retributive (punitive) purpose, which is imposed on the taxpayer for not declaring the income.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651804103P.pdftaxundeclared incomeestimationcompensationsanction |
| spellingShingle | Podlipnik Jernej The legal nature of the Slovenian special tax on undeclared income Anali Pravnog Fakulteta u Beogradu tax undeclared income estimation compensation sanction |
| title | The legal nature of the Slovenian special tax on undeclared income |
| title_full | The legal nature of the Slovenian special tax on undeclared income |
| title_fullStr | The legal nature of the Slovenian special tax on undeclared income |
| title_full_unstemmed | The legal nature of the Slovenian special tax on undeclared income |
| title_short | The legal nature of the Slovenian special tax on undeclared income |
| title_sort | legal nature of the slovenian special tax on undeclared income |
| topic | tax undeclared income estimation compensation sanction |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2018/0003-25651804103P.pdf |
| work_keys_str_mv | AT podlipnikjernej thelegalnatureoftheslovenianspecialtaxonundeclaredincome AT podlipnikjernej legalnatureoftheslovenianspecialtaxonundeclaredincome |