PORESKA EVAZIJA I PORESKA UTAJA U REPUBLICI SRBIJI - OBLICI ISPOLJAVANJA I MJERE SUZBIJANJA
TAX AVOIDANCE AND TAX EVASION IN THE REPUBLIC OF SERBIA - FORMS OF MANIFESTATION AND MEASURES OF SUPPRESSION

Summary/Abstract: The last decades registers phenomenon of money laundering and money transfers (legally or illegally acquired) to the so-called tax paradises. However, they are not limited only to the foreign legal and fiscal systems, but become a reality in the Republic of Serbia. Therefore, the most difficult forms of non-compliance with tax discipline, tax evasion (defrauding) and tax offenses are being suppressed or reduced to an acceptable degree both through the system of fiscal regulations and through various measures of prevention, and criminal law repression (by setting criminal responsibility and culpability). The paper analyses the notion, characteristics of the fiscal system, as well as various forms and types of its endangerment and violation by disregarding tax regulations that cusses massive damage to the entire social community.

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