Пореска утаја - кривична одговорност и кажњивост у праву Републике Србије
Tax Evasion - Criminal Liability and Culpability in the Law of the Republic of Serbia

Author(s): Dragan Jovašević, Vladimir M. Simović
Subject(s): Criminal Law
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax evasion;Tax;Criminal act;Criminal Code;Republic of Serbia;
Summary/Abstract: Tax criminal act especially tax evasion (eng. tax evasion, franc. fraude fiscale, ital. omesso versamento di imposte, germ. steuerbetrug), represents extremely socially dangerous behavior od both individuals and groups i.e. legal entities (companies, institutions or other organisations) that through violation of rules directly or indirectly compromises financial interests of the whole social community by causing large damages to fiscal system and system of public profits in general. Providing how important fiscal system is, its duly, beforehand, completely and quality attainment has for existence, preservation and even growth of the state i.e. society, it is clear how important it is for a country to have a broad variety of different measures, means, ways and procedures taken by different subjects at all levels in order to confront different forms and manners of non-payment, concealment, failing to report or evade payment of taxes, contributions and other regulatory commitments that represent public auction i.e. public profit.

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