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The Criminal Offense of Tax Evasion in the Law of the Republic of Serbia and International Standards

  • Aladin ŠemovićEmail author
  • Šaban Gračanin
  • Dženan Koca
Conference paper
Part of the Advances in Science, Technology & Innovation book series (ASTI)

Abstract

This paper addresses the challenges of Tax evasion and the degree to which the Republic of Serbia’s laws have been harmonized with international standards in this area. Tax evasion is a problem faced by every country in the world to a greater or lesser degree. Crimes of tax evasion are often followed by money laundering and other methods of financial fraud, which creates an even more significant problem. These financial crimes, which jeopardize the financial systems within countries, have led to the establishment of international instruments in which countries cooperate to combat these crimes. The Republic of Serbia is also faced with this problem, leading to its formal criminalization under the Criminal Code. However, the use of this criminalization in practice causes numerous problems related to differing interpretations of tax codes on account of the complexity of the financial laws and regulations.

Keywords

Tax evasion Tax codes International standards 

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Copyright information

© Springer Nature Switzerland AG 2020

Authors and Affiliations

  • Aladin Šemović
    • 1
    Email author
  • Šaban Gračanin
    • 2
  • Dženan Koca
    • 3
  1. 1.Law DepartmentInternational University of Novi PazarNovi PazarSerbia
  2. 2.Faculty of EconomicsUniversity of KragujevacKragujevacSerbia
  3. 3.Economics DepartmentInternational University of Novi PazarNovi PazarSerbia

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