STRUKTURA NEZAKONITE EVAZIJE U REPUBLICI SRBIJI
STRUCTURE OF UNLAWFUL EVASION IN SERBIA

Summary/Abstract: The fact that a large proportion of public revenue lost through tax evasion, it is inevitable to undertake various measures for its suppression. According to recent statistics 30% of gross domestic product to drain through tax evasion. From tiz why this paper is given the basic definitions (the concept of tax evasion), then what are the underlying causes that promote tax evasion in Serbia, two main forms of expression of tax evasion is a legitimate (legal) and illegal (illegal). This paper presents the results of the tax control the disclosure tax evasion detected by field control of the Republic of Serbia, as well as a conclusion in which the main guidelines for the reduction of tax evasion.

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