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Tax evasion in Bosnia and Herzegovina
Tax evasion in Bosnia and Herzegovina

Author(s): Nikolina Grbić Pavlović, Goran Gajić, Gojko Pavlović
Subject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax evasion; tax fraud; criminal penalties;

Summary/Abstract: Tax evasion and other prescribed fees constitute a harmful, illegal and dangerous activity of the individuals and groups that undermine the basic fiscal interests of the society. In addition, tax evasion directly affects many state functions and therefore all contemporary states impose very strict sanctions to natural and legal persons who are the perpetrators of tax-related offences. By having strict sanctions for tax-related offences prescribed, one aims to provide a lawful and efficient criminal liability of the tax-related offenders on one hand, and to act preventively with the aim to raise the general tax discipline in the society on the other hand. Nevertheless, if citizens in one country can be imposed different sanctions for the same criminal offense, it is their legal security and equality that is under the question. This is exactly the case with citizens in Bosnia and Herzegovina. For this reason, the aim of this paper is to point out the differences in existing criminal legislation at different levels of authority in Bosnia and Herzegovina. The author’s position is that these offences cannot be considered only by the increase in penal sanctions, but it requires a wider approach of a combination of criminal and other measures, such as information, education etc.

  • Issue Year: 2018
  • Issue No: 02
  • Page Range: 146-152
  • Page Count: 7
  • Language: English