The economic approach to the problem of tax evasion and recommendations for Serbia

Tax evasion is a global problem and it has severe consequences for every country, regardless of differences in socio-economic and political structure. The basis for tax criminal offenses is embodied in different manifestations of tax evasion, especially when taking into account that tax evasion is also the most important form of informal economy. Since the taxation achieves not only fiscal, but also objectives in the field of economic and social policy, tax evasion has consequences on the economic and socio-political level. After introductory considerations, the paper shows the topicality of this issue, then the analysis of theoretical and practical features of tax evasion, as the basic fiscal criminal offense in the new Criminal Law of the Republic of Serbia, while the economic approach to the problem of tax evasion is based on an analysis of individual behavior of taxpayers.