ОДНОС КРИВИЧНИХ ДЕЛА ПОРЕСКЕ УТАЈЕ И НЕУПЛАЋИВАЊА ПОРЕЗА ПО ОДБИТКУ У СРПСКОМ КРИВИЧНОМ ПРАВУ
RELATION OF CRIMINAL OFFENCE OF TAX EVASION AND CRIMINAL OFFENCE OF NON-PAYMENT OF WITHHOLDING TAX IN SERBIAN CRIMINAL LAW

Summary/Abstract: Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal legislation. There are six criminal offenses which provide for criminal law protection of public revenues. Among these criminal offenses, the central place belongs to the criminal offense of tax evasion and criminal offense of nonpayment of withholding tax. The consequences of these criminal offenses are both adverse fiscal effects and repercussions on economical and political and socio-political level. Tax evasion causes consequences which by their significance can be serious to national economy. The first part of the paper analyzes the basic elements of these criminal offenses and points to certain controversial issues, and then states the wrong position which prevails in court practice that criminal offence of non-payment of withholding tax is qualified as criminal offense of tax evasion. Therefore, the authors suggest that it is necessary to make an appropriate intervention in the Criminal Code, which would undoubtedly state that criminal offense of non-payment of withholding tax provides criminal law protection to all forms of public revenues, and not only tax.

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