Marina M. Dimitrijević

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The paper examines the phenomenon of tax compliance as an imperative in the contemporary state. After the introductory remarks, the first part of the paper provides a general overview of the phenomenon of tax compliance, discusses the main approaches to this phenomenon and the important determinants of the (non)compliance with tax obligations. The second part elaborates on the novelties in the application of tax legislation, aimed at creating a positive atmosphere in tax relations and a successful tax collection. In particular, the provided analysis focuses on these novelties: self-assessment and taxpayers’ cooperation, the concept of taxpayers as “users of tax services”, and the tax risk management. Resting on this analysis, the third part of the paper includes an evaluation of the scopes and limitations of these new legal solutions in the application of the tax compliance in current circumstances, particularly in terms of ensuring tax compliance.

 Key words: state, tax legislation, taxes, taxpayers, tax compliance.


У раду се разматра феномен повиновања обвезника порезима (пореске сагласности) као императивни захтев савремене државе. Након уводних напомена, у првом делу рада дат је општи осврт на феномен пореске сагласности, сагледани су главни приступи овом феномену, као и битне одреднице (не)прихватања пореских обавеза. Други део рада садржи излагање које се тиче новина у домену примене пореских закона, предузетих у циљу стварања позитивне атмосфере у пореским односима и успешне реализације пореских потраживања државе. Посебна пажња је посвећена следећим битним новинама: самоопорезивању и кооперативности пореских обвезника, концепту пореских обвезника као „корисника пореских услугаˮ и управљању пореским ризицима. На основу извршене анализе ових новина, у трећем делу рада износи се оцена њихових домета и ограничења на остваривање повиновања обвезника порезима у актуелним условима.

Кључне речи: држава, порески закони, порези, порески обвезници, повиновање обвезника порезима.


state, tax legislation, taxes, taxpayers, tax compliance.

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