NOMINEE FOR TAX & FINANCE COMMITTEE VICE CHAIR POSITION
The main problems of Serbian tax system are the lack of clear tax regulations, inconsistent application of tax laws, and the lack of effective judicial control of Tax Administration. The Committee should focus its efforts on securing transparency, predictability and fairness of the tax system through: 1. Improvement of transparency of tax regulatory framework, though mandatory public debates on new tax laws, and introduction of binding and detailed tax bylaws. 2. Improvement of clarity of language of tax regulations to improve predictability of application. The substance-over form principle should be narrowed down and specified as this was the source of much abuse in the past. 3. Improvement of judicial control of Tax Administration, by introduction of the two-tier system of judicial control, and suspensive effect of appeals against tax resolutions.