ДЕТЕКОВАНА ЕВАЗИЈА ПОРЕЗА У РЕПУБЛИЦИ СРБИЈИ
STRUCTURE OF EVASION IN REPUBLIC OF SERBIA

Summary/Abstract: A large part of public revenue is lost through tax evasion. It is therefore inevitable that the various measures taken for its suppression. It is estimated that 30-50% of gross domestic product in Serbia outflow through tax evasion. The paper presents the theoretical basis of tax evasion, then the basic causes that directly and indirectly affect this negative phenomenon and forms of tax evasion. It analyzes the level of tax evasion will reach the tax forms as well as their share in the total detected evasion of public revenue by field control of the Tax Administration of Serbia.On the basis of such calculated relative indicators in the second part of the paper is determined by the relative importance of tax evasion for each form individually and that will serve us calculate the average annual rates of tax evasion for the tax forms observed period 2005-2013. year. At the end of the paper are given concluding considerations through a key proposal of measures to combat tax evasion.

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