Pregled bibliografske jedinice broj: 1110626
Uporedno-pravni prikaz krivičnopravne zaštite poreza u Hrvatskoj i Srbiji
Uporedno-pravni prikaz krivičnopravne zaštite poreza u Hrvatskoj i Srbiji // CONFERENCE PROCEEDINGS "THE ROLE OF THE STATE AND LAW IN THE 21ST CENTURY" / Kulić, Mirko (ur.).
Novi Sad: Pravni fakultet, Univerzitet Privredna akademija, 2020. str. 355-367 (pozvano predavanje, međunarodna recenzija, cjeloviti rad (in extenso), znanstveni)
CROSBI ID: 1110626 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
Uporedno-pravni prikaz krivičnopravne zaštite
poreza
u Hrvatskoj i Srbiji
(Comparative legal overview of criminal tax
protection in Croatia and Serbia)
Autori
Božić, Vanda
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni
Izvornik
CONFERENCE PROCEEDINGS "THE ROLE OF THE STATE AND LAW IN THE 21ST CENTURY"
/ Kulić, Mirko - Novi Sad : Pravni fakultet, Univerzitet Privredna akademija, 2020, 355-367
ISBN
978-86-6019-104-7
Skup
16. međunarodni naučni skup Pravnički dani - Prof. dr Slavko Carić = 16th International Scientific Conference Legal Days - Prof. dr Slavko Carić
Mjesto i datum
Novi Sad, Srbija, 26.09.2019. - 28.09.2019
Vrsta sudjelovanja
Pozvano predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
utaja poreza, privredni (gospodarski) kriminalitet, Kazneni (Krivični) zakon, Hrvatska, Srbija
(tax evasion, tax crimes, economic crime, Criminal Code, Croatia, Serbia.)
Sažetak
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.
Izvorni jezik
Ostalo
Znanstvena područja
Pravo
