Uzajamna pravna pomoć u poreskim stvarima
AuthorJosimovski, Aleksandar G.
MentorAnđelković, Mileva S.
Committee membersĐurović Todorović, Jadranka
Dimitrijević, Marina M.
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Taxation is basic source of funds for countries. Tax authorities need information on business activities and property of taxpayers in order to determine taxes. When taxpayers execute cross-border transactions, tax authorities have difficulties in tax assessment because of the absence of direct access to information on relevant tax events and business activities of the taxpayers. Principle of formal territoriality limits access to information on tax authorities. Countries cooperate with each other in order to improve tax assessment and tax collection. Legal provisions had been needed to facilitate international tax cooperation between the countries. That is the main reason for development of mutual administrative assistance in tax matters. Mutual administrative assistance in tax mattes includes rules on organization and implementation of international cooperation between the countries in tax matters. It is a crucial part of International Tax Law since its beginning. Mutual administrati...ve assistance in tax matters can be classified in three areas. There are: instruments of mutual administrative assistance, measures of mutual administrative assistance and limitations and taxpayers rights in area of mutual administrative assistance in tax matters. This dissertation includes analysis of all elements of mutual administrative assistance and profound preview of mutual administrative assistance in EU, G8 member countries, Switzerland and Cayman Islands. Purpose of the research is determination of usefulness of mutual administrative assistance for developed countries, developing countries and tax havens. Finally, results of case study “Mutual Administrative Assistance in Tax Matters in Republic of Macedonia 2006-2013” are presented. Our main conclusion is that mutual administrative assistance has great potential. Nonetheless, until it only protects the interests of international organizations and few developed countries, it cannot develop capacity to become global mechanism for improvement of tax collection and combating harmful tax practices.