Notion and characteristics of the tax evasion in Criminal Law of Republic of Serbia after 2016
Notion and characteristics of the tax evasion in Criminal Law of Republic of Serbia after 2016

Summary/Abstract: Since ancient times and up to the present, the matter of securing an orderly, lawful, welltimed and flawless functioning of the system of public revenues and expenditures has been rather significant for the State. Its basis is rooted in the fiscal system. As a matter of fact, the fiscal system and its orderly, well-timed, complete and flawless realization has a great impact on existence, survival and even development of the State itself. Consequently, it is understandable how important and necessary is for the State to oppose, by applying a wide range of various measures, as well as procedures, at all levels, the various kinds and types of failing to pay, concealing, failing to report or avoiding the payment of taxes, contributions and other dues that make the system of public tributes. Violating the regulations in the fiscal system area may entail various damaging consequences. Depending on the kind of violation and/or damage caused in terms of its scope and intensity, or putting in danger protected social values, the law has provided different sanctions while distinguishing between criminal offences or certain other kinds of violation. The most dangerous and most serious forms of transgressing tax laws, apt to inflict most serious consequences, i.e. considerable damage to the society as a whole, make the category of tax criminal offences, or criminal offences in the area of taxes. Specific among these offences in terms of its significance, scope and characteristics is the act of tax embezzlement as the most serious form of expression of tax evasion threatened in criminal legislation by prescribed penalties and other criminal sanctions. Consequently, the present article is dedicated to elaboration of the criminal offence of tax embezzlement and description of efforts of the Republic of Serbia aimed at efficient suppression of various forms and types of that criminal offence.

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