<abstract xmlns="http://www.w3.org/1999/xhtml"><p>Public needs cannot be adequately funded without a clear and legally based affirmative legal status of taxpayers. The promotion and protection of their rights and regular fulfilment of tax obligations by taxpayers is the basis of fiscal and financial stability of the country and other public collectivities. It is essential for Montenegro to overcome the traditional gap between taxpayers and tax administration through their partnership. At the same time, we must not jeopardize the basic purpose of taxation - legal and timely payment of taxes. Simple and stable tax regulations and a non-discriminating and subtle approach to building tax discipline and development of tax morale should serve that purpose.</p></abstract>

Public needs cannot be adequately funded without a clear and legally based affirmative legal status of taxpayers. The promotion and protection of their rights and regular fulfilment of tax obligations by taxpayers is the basis of fiscal and financial stability of the country and other public collectivities. It is essential for Montenegro to overcome the traditional gap between taxpayers and tax administration through their partnership. At the same time, we must not jeopardize the basic purpose of taxation - legal and timely payment of taxes. Simple and stable tax regulations and a non-discriminating and subtle approach to building tax discipline and development of tax morale should serve that purpose.

Affirmation of the Legal Status of Taxpayers in Montenegro

Faculty of Law of the Mediterranean University in Podgorica

Journal of Central Banking Theory and Practice

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Affirmation of the Legal Status of Taxpayers in Montenegro"}

Public needs cannot be adequately funded without a clear and legally based affirmative legal status of taxpayers. The promotion and protection of their rights...

Affirmation of the Legal Status of Taxpayers in Montenegro

Published Online: Sep 23, 2016

Page range: 121 - 138

Received: May 27, 2016

Accepted: Jun 29, 2016

DOI: https://doi.org/10.1515/jcbtp-2016-0023

Keywords
improvement and protection of taxpayer rights, fulfilment of tax obligations, functional legal status of taxpayers, country and taxpayer partnership

© 2016 Central Bank of Montenegro

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Affirmation of the Legal Status of Taxpayers in Montenegro

Published Online: Sep 23, 2016

Page range: 121 - 138

Received: May 27, 2016

Accepted: Jun 29, 2016

DOI: https://doi.org/10.1515/jcbtp-2016-0023

Keywordsimprovement and protection of taxpayer rights, fulfilment of tax obligations, functional legal status of taxpayers, country and taxpayer partnership

© 2016 Central Bank of Montenegro

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
improvement and protection of taxpayer rights, fulfilment of tax obligations, functional legal status of taxpayers, country and taxpayer partnership