Tax evasion in the new criminal legislation of the Republic of Serbia

With the aim of efficient, timely and high-quality performance of their tasks and functions, all states today establish a tax system that should provide the necessary funds for the functioning of the state in general. Avoiding the payment of established taxes and other public duties by taxpayers directly calls into question the exercise of numerous state functions. Therefore, all modern states provide for a very elaborate system of different offenses: criminal acts, economic offenses and misdemeanors for which different types of sanctions are provided for natural or legal persons, ie entrepreneurs who find themselves in the role of perpetrators of these offences. In this way, on the one hand, it strives for the legal and efficient determination of the criminal liability of perpetrators of tax offenses by the competent state authorities, and, on the other hand, this system should act preventively in the direction of raising general tax discipline in society. This paper analyzes the theoretical and practical characteristics of tax evasion as a basic fiscal and tax crime and one of the most significant forms of tax evasion.