ACCOUNTING BOOKS AS EVIDENCE IN TAX AND CRIMINAL PROCEEDINGS OF THE REPUBLIC OF SERBIA

Abstract

The authors’ focus is directed toward the analysis of one frequently used means of evidence, as well as a comparative analysis of this means of evidence in tax and criminal proceedings. After a brief overview of the taxpayers’ obligation to keep accounting books, special attention is devoted to the role of accounting books as evidence, first in tax proceedings and then in criminal proceedings.The importance of business books from the aspect of tax and criminal proceedings is reflected in the fact that in the event of a lack of evidence of the existence of the criminal offense of tax evasion, the court will issue an acquittal. Namely, there is a possibility that during the tax proceedings, omissions may occur that relate to an inadequately determined amount of tax liability or inadequate documentation used when determining the tax liability. In such cases, an expert examination of business books is a crucial evidentiary measure for convicting the perpetrator of the criminal offense of tax evasion. Irregularities in the keeping of business books during the tax proceedings may lead to an acquittal of the tax evader due to a lack of evidence.

For certain types of taxes, as well as for particular categories of taxpayers, accounting books play a key role in determining their tax liability. This raises the question of whether the role of this means of evidence in tax and criminal proceedings has been adequately regulated by the applicable procedural laws. In response to this question, the authors, on the basis of the results obtained from their research, will propose a de lege ferenda solution.