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2009, vol. 33, iss. 3, pp. 823-836
Tax evasion in the new penal code of Republic of Serbia
Univeristy of Niš, Faculty of Law

emailJovas@prafak.ni.ac.yu
Keywords: taxes; public payment; avoiding; law; crime act; responsibility; penalty
Abstract
With aim of efficient, qualitative and timely task and function achievement all countries have a tax system which should provide the necessary funds for functioning of the state itself. Avoiding of tax payment and other public fees directly affects numerous state functions. For that reason all contemporary states predict rather distinctive system of various crime acts economic offences which have for consequence different penalties for persons and institutions. In this way, the state tries to establish responsibility against perpretors, and this system should influence on a higher tax discipline in one society. In this paper various theoretical and practical characteristics of tax evasion are analyzed, as a base for fiscal tax crime act and one of most significant shapes of tax evasion.
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article language: Serbian
document type: Review Paper
published in SCIndeks: 10/11/2009