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Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Author

Listed:
  • Ivаn Rаоnić

    (College for Economics and Administration, Belgrade)

  • Zоrаn Vаsić

    (Tax administration, Republic of Serbia)

  • Igor Pejović

    (College for Economics and Administration, Belgrade)

Abstract

The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment).This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.

Suggested Citation

  • Ivаn Rаоnić & Zоrаn Vаsić & Igor Pejović, 2016. "Cross Check of the Tax Base in Serbia – Informative Tax Return Sample," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 5(2), pages 119-131.
    • Handle: RePEc:cbk:journl:v:5:y:2016:i:2:p:119-131
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    File URL: http://www.cbcg.me/repec/cbk/journl/vol5no2-6.pdf
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    Citations

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    Cited by:

    1. Marko Crnogorac & Santiago Lago-Pe?as, 2019. "Tax evasion in the countries of Former Yugoslavia," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, vol. 37(2), pages 823-851.

    More about this item

    Keywords

    income tax; tax evasion; enforcement; tax authorities; informative tax return;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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