ULOGA I ZNAČAJ POREZNE UPRAVE FEDERACIJE BOSNE I HERCEGOVINE U OTKRIVANJU I DOKAZIVANJU KRIVIČNIH DJELA IZ OBLASTI DIREKTNIH POREZA (TEORIJSKI I PRAKTIČNI ASPEKTI)
THE ROLE AND SIGNIFICANCE OF THE TAX ADMINISTRATION OF THE FEDERATION OF BOSNIA AND HERZEGOVINA IN DETECTING AND PROVING TAX CRIMINAL OFFENSES IN THE FIELD OF DIRECT TAXES (THEORETICAL AND PRACTICAL ASPECTS)

Summary/Abstract: The role and significance of the Tax Administration of the Federation of Bosnia and Herzegovina (FBiH) in the procedures of detecting and proving tax criminal offenses manifest in a dual manner. This occurs through an active "dynamic" role, when detecting the basis of suspicion regarding the committed criminal act and the perpetrator, within the framework of undertaking measures and actions within its primary jurisdiction, and a passive "static" role when acting as part of an investigative team, whereby the information and data it possesses are crucial for the investigative process and/or financial inquiries. The active role of the Tax Administration of FBiH in the efficient processing of tax crime cases contributes to enhancing the overall financial discipline of taxpayers' operations in FBiH. The basis of suspicion regarding the commission of a tax-related criminal offense requires the active and planned direction of all investigative abilities. The investigative capacities of the Tax Administration of FBiH in detecting tax criminal offenses should be directed towards planned and efficient gathering of evidence related to the essential characteristics of the investigated criminal act. Cooperation between official personnel, authorized officials, and prosecutors is crucial from the earliest stage of work on a particular case. Quality communication and coordination among all participants involved in detecting and proving tax criminal offenses contribute to better quality reports on committed criminal acts, more efficient investigations, and ultimately, the proof of tax crime.

• Details
• Contents