Мјесто и улога Пореске управе Републике Српске у спречавању кривичних дјела против привреде и платног промета
The Role of the Tax Administration of the Republic of Srpska in the Prevention of Criminal Offenses Against the Economy and Payment Transaction

Author(s): Goran Maričić, Gojko Pavlović
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Economy;Economy crime;Tax crimes;Tax administration;
Summary/Abstract: Due to the difficulties in defining the concept of economic crime, it is not uncommon to list criminal offenses that can be considered criminal offenses against the economy and payment transactions. In accordance with the constitutional order in Bosnia and Herzegovina, these criminal offenses are prescribed in four separate criminal laws, i.e. at each level of government in BiH separately. Thus, the Criminal Code of the Republic of Srpska prescribes a total of 31 criminal offenses against the economy and payment transactions, i.e. economic crime. Therefore, the aim of the paper is to first point out the economic crimes that are prescribed in the criminal legislation of the Republic of Srpska, and the special goal is to explain the tax crimes.Comparatively, it is not uncommon for special bodies, such as the financial police, to be established to combat this type of crime, which prescribe competencies and powers that are primarily aimed at preventing and detecting crimes in this area. Recently, however, in order to prevent this type of crime,narrowly specialized organizational units have been formed within the ministries in charge of internal affairs and finance. In this regard, the intention of the authors is to point out the legal and institutional capacities of the Tax Administration of the Republic of Srpska in preventing and detecting tax crimes. A special part of the paper consists of the results of the research conducted in the previous five years, which are related to the forms, structure and dynamics - the phenomenology of economic and tax crimes, i.e. reports submitted to the competent prosecutor’s offices in the Republic of Srpska by the Tax Administration of the Republic of Srpska.

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