Cross Check of the Tax Base in Serbia – Informative Tax Return Sample
Ivаn Rаоnić (),
Zоrаn Vаsić () and
Igor Pejović ()
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Ivаn Rаоnić: College for Economics and Administration, Belgrade
Zоrаn Vаsić: Tax administration, Republic of Serbia
Igor Pejović: College for Economics and Administration, Belgrade
Journal of Central Banking Theory and Practice, 2016, vol. 5, issue 2, 119-131
Abstract:
The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment).This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.
Keywords: income tax; tax evasion; enforcement; tax authorities; informative tax return (search for similar items in EconPapers)
JEL-codes: H20 H24 H25 H26 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cbk:journl:v:5:y:2016:i:2:p:119-131
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