• citations in SCIndeks: [1]
  • citations in CrossRef:0
  • citations in Google Scholar:[]
  • visits in previous 30 days:1
  • full-text downloads in 30 days:0


article: 2 from 4  
Back back to result list
2011, vol. 28, iss. 10-12, pp. 85-100
Penal and criminal regulations of both international and national tax legislature
University of Business Academy in Novi Sad, Faculty of Law for Commerce and Judiciary
Keywords: penal law and criminal law; international and national judiciary; tax system
This paper analyses the question of measures that should be taken by the state to establish the efficient tax system and organize it in an effective way, to ensure timely quality assets necessary for the realization of state functions without any obstacles. The articles of the law deals with tax process, the rights and accomplishing of the functions of the state, as well as the tax criminal acts. For the committed acts, the commercial fraud or embezzlement, and tax evasion or similar acts connected with tax evasion crime the law prescribes different penal measures. The implementation of different types of sanctions the sate acts preventively, trying to elevate the level of common tax paying culture and discipline, and it strives to the legal and efficient investigation and stating of the penal guilt of the persons and organizations that commit the tax delicts.
*** (2001-2010) Zakon o porezu na dohodak građana. Službeni glasnik RS, broj. 24/01, 18/10
*** (2004-2006) Zakon o doprinosima za obavezno socijalno osiguranje. Sl. glasnik RS, br. 84/04, 61/05, 62/06
*** (2001-2010) Zakon o porezu na dobit pravnih lica. Službeni glasnik RS, br. 25/01, 18/10
*** (2005-2009) Zakon o prekršajima. Službeni glasnik RS, br. 101/05, 116/08 i 11/09
*** (2008-2009) Zakon o uređenju sudova. Službeni glasnik RS, br. 116/08, 104/09
*** (2004-2007) Zakon o porezu na dodatu vrednost. Službeni glasnik RS, br. 84/04, 86/04, 61/05 i 61/07
*** (2002-2010) Zakon o poreskom postupku i poreskoj administraciji Srbije. Službeni glasnik RS, br. 80/02, 53/10
*** (2005-2009) Zakon o radu. Službeni glasnik RS, br. 24/05, 61/05 i 54/09
*** (2004) Zakon o privrednim društvima. Službeni glasnik RS, br 125
Šipovac, R., Bojić, B. (2010) Međunarodno merodavno pravo i kolizija zakona. Pravna riječ, 7, 25, str. 181-189
Šipovac, R. (2001) Oporezivanje i tretman kamate. Pravni život, vol. 50, br. 10, str. 343-358


article language: Serbian
document type: Review Paper
published in SCIndeks: 07/02/2012

Related records

No related records