Jelena Kovačić - Kostić

TO SUPPORT REFORM OF TAX ADMINISTRATION (AMENDMENT OF LAW ON TAX PROCEEDINGS AND TAX ADMINISTRATION OR SEPARATE LAW ON TAX ADMINISTRATION)

Summary

The importance of tax administration in Serbia and the position of tax officers important practical and theoretical legal issues and are not adequately to resolved the importance of the work that this body, and tax officials, conduct for the state.

            The position of the Tax Administration of Serbia and the status of  tax officers certainly can not be equated with respect for the work and contribution od tax  administration efforts of the state to perform its role as a social development, with equal status, prestige, working conditions, salares and other benefits of tax officers not only in

EU countries, but also in other regulated countries.

            The importance of state authority and the categories of officers at the international level, and neglect at home, are expressed at great extent. This imbalance has to be reduced the period when preparing the accession to the European Union, in cooperation with the International Monetary Fund - reform the tax system, because this reform, and reform of public administration can not be implemented without changing the status of the Tax Administration in the system of state authority, organizational structures, ways of managing the Tax Administration and the active role of tax officials.

            Keywords: Tax administration, law scope, organizacion, reform, tax officers.