Review Article
Vol.11, No 2, 2013 pp. 69-82
UDC 343.359.2(497.11)
TAX EVASION AS A CRIMINAL OFFENCE IN THE NEW CRIMINAL CODE OF THE REPUBLIC OF SERBIA
Dragan Jovašević
Faculty of Law, University of Niš, Serbia
E-mail: jovas@prafak.ni.ac.rs
Securing an orderly, lawful, well-timed and flawless operation of public revenues and expenditures has always been a significant issue for any state since the ancient times. The system of public revenues and expenditures is based on the fiscal (tax) system. The well-organized, efficient and flawless operation of the fiscal system has a considerable impact on the existence, survival and development of the State. Consequently, it is important and necessary for the State to prevent various forms of tax evasion by instituting a range of various measures, instruments and procedures at all levels aimed at counteracting various types of tax evasion (tax avoidance, concealing or failing to report taxes, failing or avoiding to pay taxes, contributions or other dues constituting the system of public revenues.
The infringement of regulations governing the fiscal system may entail various detrimental consequences. Depending on the kind of violation, the scope and intensity of incurred damage and imminent risk to protected social values, the legal system provides different sanctions while distinguishing between criminal offences and misdemeanors. The criminal offences in the field of taxation are the most serious and dangerous forms of tax law infringement, which may cause considerable damage to the society as a whole. One of the most serious criminal offences in tax law is the act of tax evasion. In terms of its significance, scope and characteristics, it is regarded as the most serious form of tax fraud and, as such, it is punishable under the criminal legislation which prescribes relevant criminal sanctions and penalties. In this article, the author deals with the criminal offence of tax evasion and elaborates on the efforts of the Republic of Serbia aimed at efficient suppression of various forms and types of tax fraud.
Key words:
taxation system, taxes, tax evasion, criminal offence, liability, sanction.
PORESKA UTAJA KAO KRIVIČNO DELO U NOVOM KRIVIČNOM ZAKONIKU REPUBLIKE SRBIJE
Izbegavanje plaćanja utvrđenih poreza i drugih javnih dažbina od strane poreskih obveznika direktno dovodi u pitanje ostvarivanje brojnih državnih funkcija. Stoga sve savremene države predviđaju veoma razuđen sistem različitih delikata: krivičnih dela, privrednih prestupa i prekršaja za koje su predviđene različite vrste sankcija. Na ovaj se način, s jedne strane, teži zakonitom i efikasnom utvrđivanju kaznene odgovornosti učinilaca poreskih delikata od strane nadležnih državnih organa i, s druge strane, ovaj sistem treba preventivno da deluje u pravcu podizanja opšte poreske discipline u društvu. U ovom radu se analiziraju karakteristike poreske utaje, kao osnovnog fiskalnog krivičnog dela u novom Krivičnom zakoniku Republike Srbije.
Ključne reči:
poreski sistem, porezi, poreska utaja, krivično delo, odgovornost, sankcije.
