Општи осврт на истрагу пореских кривичних дела
General Overview of the Tax Crime Investigation

Author(s): Suzana Dimić, Mirjana Đukić, Vanda Božić
Subject(s): Law, Constitution, Jurisprudence, Criminal Law, Fiscal Politics / Budgeting
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Tax crimes;Investigation;Financial investigation;
Summary/Abstract: Through a reduction in taxpayers’ disposable income, taxation has the effect of reducing their economic strength. This so-called economic burden encounters different modalities of taxpayer resistance. Often, they are manifested through the conscious and deliberate undertaking of certain activities by which taxpayers reduce or fail to meet their tax obligations. The most serious forms of illegal behavior of taxpayers are incriminated as tax crimes, which established a system of criminal protection of the fiscal system of the state.The purpose of the investigation is based on gathering a sufficient amount of quality evidence, in order to reach the level of probability as a medium level of certainty that a crime was committed, and thus establish a basis for indictment. As a former duty of the investigating judge, the collection of evidence is entrusted to the public prosecutor in the newly established system of prosecutorial investigation. Tax crimes carry certain specifics, and require to be investigated in a somewhat differently composed investigation. With the participation of the tax police, financial forensics and, if necessary, other experts, the way is opened for the successful prosecution of perpetrators of this category of crimes.

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