Penal and criminal regulations of both international and national tax legislature

This paper analyses the question of measures that should be taken by the state to establish the efficient tax system and organize it in an effective way, to ensure timely quality assets necessary for the realization of state functions without any obstacles. The articles of the law deals with tax process, the rights and accomplishing of the functions of the state, as well as the tax criminal acts. For the committed acts, the commercial fraud or embezzlement, and tax evasion or similar acts connected with tax evasion crime the law prescribes different penal measures. The implementation of different types of sanctions the sate acts preventively, trying to elevate the level of common tax paying culture and discipline, and it strives to the legal and efficient investigation and stating of the penal guilt of the persons and organizations that commit the tax delicts.