International Scientific Publications
© 2020 Science Events Ltd
Terms of Use  ·  Privacy Policy
Choose language English French Russian Bulgarian
Conference room
Economy & Business 2020, 19th International Conference
20-23 August, Burgas, Bulgaria
Call for Papers

Economy & Business, Volume 11, 2017

Miodrag N. Simović, Dragan Jovašević, Vladimir M. Simović
Pages: 87-105
Published: 22 Aug 2017
Views: 1,051
Downloads: 487
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
By using this site you agree to our Privacy Policy and Terms of Use. We use cookies, including for analytics, personalisation, and ads.