POREZNA UTAJA KRIVIĈNO-MATERIJALNI ASPEKT
TAX EVASION THE CRIMINAL-MATERIAL ASPECT

Summary/Abstract: Tax evasion is a criminal offence defined by other provisions, which implies that there is legislation supplementing the disposition of this crime. These provisions regulate payment of tax obligations, the capacity of a taxpayer, the rights and duties of tax payers and the competence of the individual tax authorities. The subject of protection is the state tax system. Any person qualified as a taxpayer can be a perpetrator of this crime. The crime of tax evasion can be committed by action or omission. The tax evasion crime is committed only if a specific substantive legal assumption as the objective condition of incrimination has been met. This crime also implies certain qualifying circumstances, and that is an amount of liability the payment of which is avoided, and innocence/guilt of a perpetrator.

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