ПОРЕСКА УТАЈА У НАШЕМ ПРАВУ
Tax Evasion in Domestic Law

Summary/Abstract: Every country, and ours, as well, wants to establish legally and institutionally efficient fiscal system, to represent a reliable system for collecting public revenues and to, simultaneously, ensure funds necessary for public expenditures stability and socio-economic community development. This imperative request points out to the necessity of adequate legal protection, aimed at suppressing unlawful and forbiden conduct in the sphere of tax evasion and prediction of measures and legal sanctions for punishment of such conduct. The way to overcome all weaknesses of judicial system, as well as the very tax system, in our society, must be viewed through the request that all social entities in this system should work in synchrony, that legal matter be regulated in an optimal way, and also that tax evasion prevention and incrimination measures be efficient. Such a task implies permanent intensification of direct cooperation between higher and lower judicial authorities in the Republic of Serbia, equalization of jurisprudence and elimination of all doubtful elements in application of legal solutions, as well as trying to reduce legal solutions to an optimal number for the purpose of efficient application. Like in case of all criminal deeds, in the sphere of tax sanctions and measures, as well, the strict regulations cannot fully prevent numerous forms of unlawful conducts. Due to that fact, the further way of suppressing one of the most serious tax crime (tax evasion), necessitates a comprehensive scientific and theoretical considerations of both the very criminal deed, and measures for its suppression. All the more present mutual social dependence between countries points out to usefulness of comparative legal experience, where some of possible solutions for preventing tax crime and tax evasion crimes may be looked for.

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