The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia
In this paper the authors deal with the crucial question of the ability of the Serbian institutions and society to apply adequate scrutiny with respect to the enactment of tax legislation. After providing a description of the current Serbian law-making and public consultations framework, and analyzi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Belgrade, Faculty of Law, Belgrade, Serbia
2019-01-01
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| Series: | Anali Pravnog Fakulteta u Beogradu |
| Subjects: | |
| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651901067K.pdf |
| _version_ | 1819159874964029440 |
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| author | Kostić Svetislav V. Vuković Danilo |
| author_facet | Kostić Svetislav V. Vuković Danilo |
| author_sort | Kostić Svetislav V. |
| collection | DOAJ |
| description | In this paper the authors deal with the crucial question of the ability of the Serbian institutions and society to apply adequate scrutiny with respect to the enactment of tax legislation. After providing a description of the current Serbian law-making and public consultations framework, and analyzing the relevance of the transitional nature of the Serbian political environment on the approach to the business of legislating, the authors choose three case studies which lead to the conclusion that it is the lack of even basic knowledge regarding taxation, at the level of the members of parliament and the media, combined with the silence and inertness of Serbian professional circles to participate in public debates on tax policy, that is enabling many questionable norms to enter Serbian legislation without any notable opposition or deliberation. Finally, the authors propose certain measures that could improve the public consultations process. |
| first_indexed | 2024-12-22T16:47:30Z |
| format | Article |
| id | doaj.art-df8a0208b48b4459b3d59f28cbfe7462 |
| institution | Directory Open Access Journal |
| issn | 0003-2565 2406-2693 |
| language | English |
| last_indexed | 2024-12-22T16:47:30Z |
| publishDate | 2019-01-01 |
| publisher | University of Belgrade, Faculty of Law, Belgrade, Serbia |
| record_format | Article |
| series | Anali Pravnog Fakulteta u Beogradu |
| spelling | doaj.art-df8a0208b48b4459b3d59f28cbfe74622022-12-21T18:19:42ZengUniversity of Belgrade, Faculty of Law, Belgrade, SerbiaAnali Pravnog Fakulteta u Beogradu0003-25652406-26932019-01-01671679210.5937/AnaliPFB1901069K0003-25651901067KThe perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in SerbiaKostić Svetislav V.0Vuković Danilo1University of Belgrade, Faculty of Law, SerbiaUniversity of Belgrade, Faculty of Law, SerbiaIn this paper the authors deal with the crucial question of the ability of the Serbian institutions and society to apply adequate scrutiny with respect to the enactment of tax legislation. After providing a description of the current Serbian law-making and public consultations framework, and analyzing the relevance of the transitional nature of the Serbian political environment on the approach to the business of legislating, the authors choose three case studies which lead to the conclusion that it is the lack of even basic knowledge regarding taxation, at the level of the members of parliament and the media, combined with the silence and inertness of Serbian professional circles to participate in public debates on tax policy, that is enabling many questionable norms to enter Serbian legislation without any notable opposition or deliberation. Finally, the authors propose certain measures that could improve the public consultations process.https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651901067K.pdffair and sustainable taxationdemocracylawmakingpolicymakingtax policyprofessional expertisecorruption |
| spellingShingle | Kostić Svetislav V. Vuković Danilo The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia Anali Pravnog Fakulteta u Beogradu fair and sustainable taxation democracy lawmaking policymaking tax policy professional expertise corruption |
| title | The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia |
| title_full | The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia |
| title_fullStr | The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia |
| title_full_unstemmed | The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia |
| title_short | The perfect silence: An empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in Serbia |
| title_sort | perfect silence an empirical study on how ignorance and lack of critical debate effect the process of enacting tax legislation in serbia |
| topic | fair and sustainable taxation democracy lawmaking policymaking tax policy professional expertise corruption |
| url | https://scindeks-clanci.ceon.rs/data/pdf/0003-2565/2019/0003-25651901067K.pdf |
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