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Tax Crimes In The Law Practice Of Republic Of Serbia

Author

Listed:
  • Miodrag N. Simović
  • Dragan Jovašević
  • Vladimir M. Simović

Abstract

The functioning and efficiency of each state is reflected largely in the functioning of legal, quality and timely fiscal system. This system - the system of public revenues and expenditures is often threatened by a number of models and forms of tax evasion, of which the most dangerous form is tax evasion and other tax offenses for which all criminal laws of modern states, including the Republic of Serbia prescribe severe sentences and other criminal sanctions. This paper analyzes the efficiency of criminal prosecution and punishment of the perpetrators of different tax criminal actions.

Suggested Citation

  • Miodrag N. Simović & Dragan Jovašević & Vladimir M. Simović, 2017. "Tax Crimes In The Law Practice Of Republic Of Serbia," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 11(1), pages 87-105.
    • Handle: RePEc:isp:journl:v:11:y:2017:i:1:p:87-105
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    More about this item

    Keywords

    fiscal system; tax; crime; tax evasion; court; criminal sanctions;
    All these keywords.

    JEL classification:

    • A - General Economics and Teaching

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