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сеп 26
Назад

НЕКЕ МЕТОДОЛОШКЕ ДИЛЕМЕ У УПОРЕДНОМ ПОРЕСКОМ ПРАВУ

Дејан Поповић, Гордана Илић-Попов

10.51204/Anali_PFBU_21301A
САЖЕТАК /

С обзиром на то да се упоредно право, као наука и метод, током већег дела ХХ века развијало првенствено као упоредно приватно право, са каснијим укључивањем уставног, управног и кривичног права, упоређивање националних пореских система ‒ ако се изузму малобројни пионирски радови ‒ било је донедавно маргинално. Посебно су запо­стављана истраживања метода примереног упоредном пореском праву. Полазећи од става да се метод у упоредноправном истраживању своди на технику поређења, аутори су размотрили дилему да ли је полазна основа за компарацију претпоставка о сличности или о разликама. Из различитости тих претпоставки развила су се два основна методолошка приступа у упоредном (пореском) праву – функционализам (заснован на претпоставци о сличностима) и приступ културних ра­злика, из којег је касније настао критички приступ. Пошто су анализирали предности и недостатке оба приступа, аутори су разрадили основе „културног функционализма“, заснованог на укључивању културног контекста у истраживање начина на које пореска права која се упоређују решавају дате проблеме.

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