“Shund” as a subject of taxation

IF 0.2 0 ART
M Vojislav Bacanin
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Abstract

Debates regarding the possible taxation of ?shund? content and the ?return of tax on shund? from the period of the former SFRY, are opened every few years in the national public media space. In order to see the scope of such debates more clearly, this paper provides an overview of different notions of ?shund? and kitsch in the humanities, points out the permeation of cultural and tax policy in the context of modern public policy and provides a historical and juridical overview and assessment of ?tax on shund? from the socialist period. The goal is to shed light on the most prominent theoretical problems via an interdisciplinary analytical apparatus and using a comparative, historical, inductive and descriptive method and try to answer the questions of the formulation and possible operationalization of the ?tax on shund?. In the end, the only thing left is the judgment that the introduction of the proposed form of taxation would not find its foundation in the science of taxes, that the cost-effectiveness and fiscal abundance of such measures would be uncertain, and that, in the absence of a scientifically based definition of ?shund?, the bodies entrusted with public authority would face the problems of the so-called indefinite notion and arbitrariness in evaluation.
“顺德”作为征税对象
关于可能对狗狗征税的争论?内容与退税从前SFRY时期开始,每隔几年在全国公共媒体空间开放一次。为了更清楚地了解这些争论的范围,本文概述了“狗”的不同概念。人文中的媚俗,指出了文化与税收政策在现代公共政策背景下的渗透,并提供了对shund税收的历史和法律概述和评估。从社会主义时期开始。目标是通过跨学科的分析工具,并使用比较、历史、归纳和描述的方法,阐明最突出的理论问题,并试图回答“shund税”的制定和可能实施的问题。最后,剩下的唯一一件事就是判断:提议的税收形式的引入不会在税收科学中找到其基础,这些措施的成本效益和财政丰富性将是不确定的,而且,在缺乏科学的“避免”定义的情况下?,被赋予公共权力的机构将面临所谓不确定概念和评价随意性的问题。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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