Zakon o poreskoj administraciji predstavlja krovni zakon u cjelokupnom poreskom sistemu Crne Gore, i sadrži određenje najvažnijih poreskih instituta. Pored toga što ovaj Zakon ima supsidijernu primjenu kada je riječ o svim drugim posebnim poreskim propisima, nerijetko, oni prilikom određenja nekog važnog pojma eksplicitno upućuju na neke njegove odredbe. Jedan od ovih primjera jeste da se prilikom primjene antievazionih odredbi one često pozivaju na norme o povezanim licima. Naime, određenje postojanja pojma povezanih lica predstavlja neku vrstu prethodnog pitanja prilikom primjene normi koje za cilj imaju sprječavanje raznih vidova poreskih zloupotreba. Zbog njihovog specifičnog cilja, koji se postiže nametanjem dodatnih zahtjeva poreskim obveznicima, one moraju biti pažljivo formulisane, na šta ukazuju i uporedna zakonodavstva. Problem normi o povezanim licima iz Zakona o poreskoj administraciji upravo je taj što na neadekvatan način određuju ovaj kompleksan pravni institut, što dovodi do niza problema prilikom njihove primjene. Ovaj rad predstavlja analizu predmetnih odredbi sa aspekta njihove usklađenosti sa Ustavom Crne Gore. U tom kontekstu biće ukazano na različite aspekte normama o povezanim licima koji su u suprotnosti sa ustavnim načelima srazmjernosti (proporcionalnosti), vladavine prava i jednakosti (nediskriminacije).The Law on Tax Administration represents a systemic legal act for the whole tax system of Montenegro and it contains the definitions of the most important tax notions. Notwithstanding that this law has the subsidiary application regarding all other special tax laws, in many occasions when there is a need to define a certain important notion, they explicitly refer to a provision of Law on Tax Administration. One of these concepts, especially related to ant-evasion legislation, represent the provisions on related persons. Namely, the determination of the notion of related persons represents a certain form of preliminary question in the process of application of legal provisions with the goal to prevent different types of tax abuse. Because of their specific goal, which is achieved by the imposition of additional requirements to taxpayers, they must be carefully defined. The problem regarding the provisions on related persons from the Law on Tax Administration is the inadequate determination of this complex legal notion, what is producing many problems in their application in practice. This article represents the analysis of subject provisions on related persons regarding their compatibility with the Constitution of Montenegro. In that regard, it will be suggested that different elements which are contained in provisions on related persons are not in conformity with the constitutional principles of proportionality, rule of law and equality/nondiscrimination