TAX CRIMES IN THE LAW PRACTICE OF REPUBLIC OF SERBIA
Published: 22 Aug 2017
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
Download full text
Back to the contents of the volume
© 2018 The Author(s). This is an open access article distributed under the terms of the Creative Commons Attribution License http://creativecommons.org/licenses/by/3.0/
, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. This permission does not cover any third party copyrighted material which may appear in the work requested.