Fiscal crime in Serbia
Fiskalni kriminalitet u Srbiji
Apstrakt
There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disappear and the others emerge. This phenomenon disturbs the allocation of revenues in relation to the goals set by the society. This creates difficulties in accurate defining of economic sizes necessary for determining the economic policy, that is, for implementing the adequate economic measures and instruments. It reduces, in some cases even drastically, the state revenues. Besides, given that this phenomenon pervades the entire economy, it prevents bearers of the economic policy from getting the accu...rate picture of what is happening in the national economy. Fiscal crime is a phenomenon that has various consequences, both on the fiscal plan (because planned resources do not arrive in the budget) and the socio-political plan (because it violates the principle of horizontal equity), and behaviors that are directed towards the avoidance of tax payment often violate some social values, which must cause an appropriate reaction - either on moral or legal grounds.
Postoje raznovrsni oblici napada na fiskalne interese države koji, prema pozitivnom zakonodavstvu, dobijaju karakter krivičnih dela. U nekim državama prisutna je tendencija povećanja broja fiskalnih krivičnih dela, što je odraz sve većeg umnožavanja nezakonitih radnji s ciljem da se izbegne plaćanje fiskalnih prihoda. Promene u razvoju državnih finansija dovode i do promena u oblasti inkriminacija, tako što vremenom neke od njih odumiru, a druge nastaju. Ova pojava remeti raspodelu dohodka u odnosu na ciljeve koje društvo želi da ostvari. To stvara teškoće u vezi sa tačnim definisanjem veličina nužnih za određivanje ekonomske politike, odnosno za sprovođenje odgovarajućih privrednih mera i instrumenata. Ona smanjuje, u nekim slučajevima čak drastično, prihode državnog fiskusa. Osim toga, pošto ova pojava prožima celokupnu ekonomiju, ona sprečava nosioce ekonomske politike da imaju tačnu sliku o tome šta se događa u nacionalnoj privredi. Fiskalni kriminalitet predstavlja fenomen koji im...a raznovrsne posledice, kako na fiskalnom planu (jer u budžet ne pristižu planirana sredstva), tako i na socijalno-političkom (jer ugrožava princip horizontalne pravičnosti), a ponašanja koja su usmerena na to da se porez ne plati često narušavaju neke društvene vrednosti, što mora da povuče odgovarajuću reakciju - bilo na moralnom, bilo na pravnom terenu.
Ključne reči:
fiscal crime / fiscal criminal offences / fiscal revenues / state finances / fiskalni kriminalitet / fiskalna krivična dela / fiskalni prihodi / državne finansijeIzvor:
Industrija, 2011, 39, 4, 293-306Izdavač:
- Ekonomski institut, Beograd
Finansiranje / projekti:
- Razvoj institucionalnih kapaciteta, standarda i procedura za suprotstavljanje organizovanom kriminalu i terorizmu u uslovima međunarodnih integracija (RS-MESTD-Basic Research (BR or ON)-179045)
Institucija/grupa
JakovTY - JOUR AU - Kulić, Mirko AU - Milošević, Goran AU - Milašinović, Srđan PY - 2011 UR - http://jakov.kpu.edu.rs/handle/123456789/429 AB - There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disappear and the others emerge. This phenomenon disturbs the allocation of revenues in relation to the goals set by the society. This creates difficulties in accurate defining of economic sizes necessary for determining the economic policy, that is, for implementing the adequate economic measures and instruments. It reduces, in some cases even drastically, the state revenues. Besides, given that this phenomenon pervades the entire economy, it prevents bearers of the economic policy from getting the accurate picture of what is happening in the national economy. Fiscal crime is a phenomenon that has various consequences, both on the fiscal plan (because planned resources do not arrive in the budget) and the socio-political plan (because it violates the principle of horizontal equity), and behaviors that are directed towards the avoidance of tax payment often violate some social values, which must cause an appropriate reaction - either on moral or legal grounds. AB - Postoje raznovrsni oblici napada na fiskalne interese države koji, prema pozitivnom zakonodavstvu, dobijaju karakter krivičnih dela. U nekim državama prisutna je tendencija povećanja broja fiskalnih krivičnih dela, što je odraz sve većeg umnožavanja nezakonitih radnji s ciljem da se izbegne plaćanje fiskalnih prihoda. Promene u razvoju državnih finansija dovode i do promena u oblasti inkriminacija, tako što vremenom neke od njih odumiru, a druge nastaju. Ova pojava remeti raspodelu dohodka u odnosu na ciljeve koje društvo želi da ostvari. To stvara teškoće u vezi sa tačnim definisanjem veličina nužnih za određivanje ekonomske politike, odnosno za sprovođenje odgovarajućih privrednih mera i instrumenata. Ona smanjuje, u nekim slučajevima čak drastično, prihode državnog fiskusa. Osim toga, pošto ova pojava prožima celokupnu ekonomiju, ona sprečava nosioce ekonomske politike da imaju tačnu sliku o tome šta se događa u nacionalnoj privredi. Fiskalni kriminalitet predstavlja fenomen koji ima raznovrsne posledice, kako na fiskalnom planu (jer u budžet ne pristižu planirana sredstva), tako i na socijalno-političkom (jer ugrožava princip horizontalne pravičnosti), a ponašanja koja su usmerena na to da se porez ne plati često narušavaju neke društvene vrednosti, što mora da povuče odgovarajuću reakciju - bilo na moralnom, bilo na pravnom terenu. PB - Ekonomski institut, Beograd T2 - Industrija T1 - Fiscal crime in Serbia T1 - Fiskalni kriminalitet u Srbiji VL - 39 IS - 4 SP - 293 EP - 306 UR - https://hdl.handle.net/21.15107/rcub_jakov_429 ER -
@article{ author = "Kulić, Mirko and Milošević, Goran and Milašinović, Srđan", year = "2011", abstract = "There are various forms of attacks against the fiscal interests of the state, which, according to the current legislation, are gaining the character of criminal offences. In some states, there is a tendency of increase in number of fiscal criminal offences, which is the result of multiplication of illegal activities aiming at avoidance of payment of fiscal revenues. Changes in the development of state finances lead also to changes in the field of incriminations - over time some of them disappear and the others emerge. This phenomenon disturbs the allocation of revenues in relation to the goals set by the society. This creates difficulties in accurate defining of economic sizes necessary for determining the economic policy, that is, for implementing the adequate economic measures and instruments. It reduces, in some cases even drastically, the state revenues. Besides, given that this phenomenon pervades the entire economy, it prevents bearers of the economic policy from getting the accurate picture of what is happening in the national economy. Fiscal crime is a phenomenon that has various consequences, both on the fiscal plan (because planned resources do not arrive in the budget) and the socio-political plan (because it violates the principle of horizontal equity), and behaviors that are directed towards the avoidance of tax payment often violate some social values, which must cause an appropriate reaction - either on moral or legal grounds., Postoje raznovrsni oblici napada na fiskalne interese države koji, prema pozitivnom zakonodavstvu, dobijaju karakter krivičnih dela. U nekim državama prisutna je tendencija povećanja broja fiskalnih krivičnih dela, što je odraz sve većeg umnožavanja nezakonitih radnji s ciljem da se izbegne plaćanje fiskalnih prihoda. Promene u razvoju državnih finansija dovode i do promena u oblasti inkriminacija, tako što vremenom neke od njih odumiru, a druge nastaju. Ova pojava remeti raspodelu dohodka u odnosu na ciljeve koje društvo želi da ostvari. To stvara teškoće u vezi sa tačnim definisanjem veličina nužnih za određivanje ekonomske politike, odnosno za sprovođenje odgovarajućih privrednih mera i instrumenata. Ona smanjuje, u nekim slučajevima čak drastično, prihode državnog fiskusa. Osim toga, pošto ova pojava prožima celokupnu ekonomiju, ona sprečava nosioce ekonomske politike da imaju tačnu sliku o tome šta se događa u nacionalnoj privredi. Fiskalni kriminalitet predstavlja fenomen koji ima raznovrsne posledice, kako na fiskalnom planu (jer u budžet ne pristižu planirana sredstva), tako i na socijalno-političkom (jer ugrožava princip horizontalne pravičnosti), a ponašanja koja su usmerena na to da se porez ne plati često narušavaju neke društvene vrednosti, što mora da povuče odgovarajuću reakciju - bilo na moralnom, bilo na pravnom terenu.", publisher = "Ekonomski institut, Beograd", journal = "Industrija", title = "Fiscal crime in Serbia, Fiskalni kriminalitet u Srbiji", volume = "39", number = "4", pages = "293-306", url = "https://hdl.handle.net/21.15107/rcub_jakov_429" }
Kulić, M., Milošević, G.,& Milašinović, S.. (2011). Fiscal crime in Serbia. in Industrija Ekonomski institut, Beograd., 39(4), 293-306. https://hdl.handle.net/21.15107/rcub_jakov_429
Kulić M, Milošević G, Milašinović S. Fiscal crime in Serbia. in Industrija. 2011;39(4):293-306. https://hdl.handle.net/21.15107/rcub_jakov_429 .
Kulić, Mirko, Milošević, Goran, Milašinović, Srđan, "Fiscal crime in Serbia" in Industrija, 39, no. 4 (2011):293-306, https://hdl.handle.net/21.15107/rcub_jakov_429 .