TAX CRIMES IN THE LAW PRACTICE OF REPUBLIC OF SERBIA

Miodrag N. Simović, Dragan Jovašević and Vladimir M. Simović

Economy & Business Journal, 2017, vol. 11, issue 1, 87-105

Abstract: The functioning and efficiency of each state is reflected largely in the functioning of legal, quality and timely fiscal system. This system - the system of public revenues and expenditures is often threatened by a number of models and forms of tax evasion, of which the most dangerous form is tax evasion and other tax offenses for which all criminal laws of modern states, including the Republic of Serbia prescribe severe sentences and other criminal sanctions. This paper analyzes the efficiency of criminal prosecution and punishment of the perpetrators of different tax criminal actions.

Keywords: fiscal system; tax; crime; tax evasion; court; criminal sanctions (search for similar items in EconPapers)
JEL-codes: A (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:isp:journl:v:11:y:2017:i:1:p:87-105

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