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Economy & Business, Volume 11, 2017

TAX CRIMES IN THE LAW PRACTICE OF REPUBLIC OF SERBIA
Miodrag N. Simović, Dragan Jovašević, Vladimir M. Simović
Pages: 87-105
Published: 22 Aug 2017
Views: 148
Downloads: 43
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
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