Poreska utaja u uporednom krivičnom zakonodavstvu
The Tax Evasion in the Comparative Criminal Law

Summary/Abstract: Orderly, timely and efficient functioning of the tax system is of an extreme importance for each state. A complete or partial evasion of the duty to pay taxes as well as an untimely fulfillment of this duty and of the other tax-related duties amounts not only to the breach of the legal norms but it also causes wrongful consequences and unlawful situations. These consequences manifest itself before all through an incomplete realization of the tax plans and account balances which at the same time affects the fulfillment of the needs of a society and the proper functioning of a state organs at different levels. For the given reason all the contemporary criminal legislations envision a system of the tax-related criminal acts and sanctions. Among the given criminal act the tax evasion is of particular importance as the basic fiscal criminal act in the contemporary criminal legislation the characteristic of which the author will be analyzing with in this essay.

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