SOME ISSUES OF PROCESSING TAX FRAUD IN CRIMINAL LEGISLATION OF THE REPUBLIC OF SERBIA

Abstract

Tax fraud, the most serious type of tax evasion, is the most frequently committed crime against the economy, both in the context of individual and organized crime. Given that it causes significant damage to the state budget, it occupies a significant place in the substantive and procedural legislative framework. The authors critically analyze tax fraud within the framework of the latest positive legal solutions. Lowering limit of criminal tax evasion opens certain issues of substantive and procedural nature. In addition, the link between tax fraud and corruption necessitates the inclusion of the aforementioned crime in the scope of work of special anti-corruption departments. In the case of high corruption, tax fraud is expected to be treated equally as existing and newly introduced crimes against the economy, which The Republic of Serbia has not bypassed in the National Anti-Corruption Strategy. The paper covers some of the issues of tax fraud processing and in accordance with that, proposals are presented de lege ferenda in the direction of overcoming possible difficulties in practice.