АДЕКВАТНО САНКЦИОНИСАЊЕ ПОРЕСКИХ КРИВИЧНИХ ДЕЛА КАО ИЗАЗОВ ПОРЕСКЕ ДИСЦИПЛИНЕ У СРБИЈИ
ADEQUATE SANCTIONING OF TAX CRIMINAL OFFENSES AS A CHALLENGE TO TAX DISCIPLINE IN SERBIA

Summary/Abstract: Adequate sanctioning of tax crimes is a key issue from the aspect of fiscal interests of the state. Tax crimes represent socially harmful and dangerous behavior of taxpayers, because they threaten the fiscal system of the state. If it is taken into account that the timely payment of taxes and other duties is a necessary condition for the continuous financing of public needs, then one can see the extent of the harmful consequences of the fact that the state treasury was deprived of the amount of income that would have been collected if all taxpayers had obeyed the tax law. obligations. Hence, achieving the positive effect of an adequate penal policy for this group of crimes is far more complex. Preventive measures and activities, with which modern states influence the raising of tax awareness of taxpayers, contribute to the creation of a favorable environment for voluntary compliance with tax obligations. However, preventive policy is important but not the only component in combating tax crime. An important link in strengthening tax discipline is precisely the application of appropriate sanctions in judicial practice. They should deter taxpayers from such illegal behavior, that is, encourage them to voluntarily fulfill their tax obligations, and thus, indirectly, to the amount of collected income from paid taxes. The (non) realization of special and general prevention as the purpose of punishment in relation to tax crimes, was viewed from a normative and practical aspect. The derived conclusions move in the direction of recommendations and proposals de lege ferenda

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