Relation of criminal offence of tax evasion and criminal offence of non-payment of withholding tax in Serbian criminal law

Article Serbian OPEN
Kulić, Mirko; Milošević, Goran;
(2011)
  • Journal: Anali Pravnog fakulteta u Beogradu (issn: 0003-2565)
  • Subject: tax | contribution | dues | false data | income | taxreturn
Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal... View more
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