Autor: Nikolina GRBIĆ PAVLOVIĆ, Goran GAJIĆ GOJKO PAVLOVIĆ

Publicat în: Journal Of Eastern European Criminal Law no. 2/2018

Revistă disponibilă: aici.

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, [vezi tot]