OBLICI MEĐUNARODNE PORESKE KONTROLE KAO METOD SPREČAVANJA I SUZBIJANJA PORESKIH KRIVIČNIH DELA
INTERNATIONAL FORMS OF TAX CONTROL AS A METHOD OF PREVETING AND COMBATING OF TAX CRIMES

Summary/Abstract: The authors of the paper dealing with the issue of international tax audits with special attention to the possibility of its implementation in the territory of the Western Balkans. In this regard, the authors are first explaining the concept of international tax audits, basic international documents regulating this area as well as possible forms of international tax audits. In the final part of the paper the authors emphasize the necessity of establishing a legal framework for joint tax control of the Western Balkans by offering concrete proposals to regulate this issue.

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