Tax Evasion In The Domestic And Comparative Criminal Law
Tax Evasion In The Domestic And Comparative Criminal Law
Author(s): Sabahudin Coković Subject(s): Economy
Published by: Fakultet za poslovne studije i pravo
Keywords: criminal act; tax; tax; criminal sanctions
Summary/Abstract: The object of this paper is the crime of “tax evasion”. The first part is dedicated to the conceptual definition and the elements of “tax evasion” in some comparative legal criminal law, i.e. criminal law of Albania, Finland, Croatia and Uzbekistan. In the second part, the author pays attention to the concept, basic elements and characteristics of the offense, “tax evasion” in Article 229 of the Criminal Code of the Republic of Serbia.
Journal: International Journal of Economics & Law
- Issue Year: 3/2013
- Issue No: 9
- Page Range: 17-23
- Page Count: 7
- Language: English