publication . Article . 2011

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

Kulić, Mirko; Milošević, Goran;
Open Access Serbian
  • Published: 01 Jan 2011 Journal: Anali Pravnog fakulteta u Beogradu (issn: 0003-2565, Copyright policy)
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 legislation. There are six criminal offences which provide for criminal law protection of public revenues. Among these criminal offences, the central place belongs to the criminal offence of tax evasion and criminal offence of nonpayment of withholding tax. The consequences of these criminal offences are both adverse fiscal effects and repercussions on economical and political and socio-political...
free text keywords: tax, contribution, dues, false data, income, taxreturn
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