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2020, vol. 58, iss. 4, pp. 55-73
Tax crimes as the leading form of economic crime
aUniversity of Priština - Kosovska Mitrovica, Faculty of Law
bUniversity of Business Academy in Novi Sad, Faculty of Law for Commerce and Judiciary

emailsuzana.dimic@pr.ac.rs, vanda.bozic@pravni-fakultet.info
Keywords: economic crime; tax offenses; tax evasion; non-payment of withholding tax; tax crime; taxpayer; taxes
Abstract
The financing of the vital interests of the social community justifies tax coverage, but taxpayers, due to the reduction of their economic power, perceive it as a burden. As a result, they resort to various modalities of behaviour - from changes in their economic decisions, which are spread to the economy through the market mechanism, to various forms of illegal behaviour. Activities by which taxpayers knowingly and intentionally violate tax regulations in order to reduce or completely fail to fulfill their tax obligation are incriminated as tax crimes. The paper analyses tax crimes in relation to the crimes of economic crime and concludes that tax crimes are the leading form of economic crime. In the concluding remarks, proposals de lege ferenda for the suppression of tax crime are given.
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About

article language: Serbian
document type: Review Paper
DOI: 10.5937/PiP2004055D
received: 31/07/2020
revised: 19/11/2020
accepted: 26/11/2020
published in SCIndeks: 31/12/2020