nije evidentirano

Uporedno-pravni prikaz krivičnopravne zaštite poreza u Hrvatskoj i Srbiji

Tax evasion in the criminal legislation of the Republic of Croatia and the criminal legislation of the Republic of Serbia is a fundamental tax criminal offense, incriminated in the group of criminal offenses against the economy. Since the tax system is a significant part of the fiscal system of the state, tax evasion endangers and reduces public revenues of the state and thus prevents the financial development of the entire community. The paper analyzes the important features of the criminal offense of tax evasion through the legal solutions of the criminal legislation of Serbia and the criminal offense of tax or customs evasion through the legal solutions of the criminal legislation of Croatia. The case law was investigated with regard to the filed charges, initiated criminal proceedings and passed convictions for the criminal offense of tax evasion in the territory of Croatia and Serbia in the past five years. In accordance with the conducted comparative analysis of legal solutions and the research of case law de lege lata, possible solutions de lege ferenda have been proposed.

utaja poreza, privredni (gospodarski) kriminalitet, Kazneni (Krivični) zakon, Hrvatska, Srbija

nije evidentirano