Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/217596 
Year of Publication: 
2016
Citation: 
[Journal:] Journal of Central Banking Theory and Practice [ISSN:] 2336-9205 [Volume:] 5 [Issue:] 2 [Publisher:] De Gruyter Open [Place:] Warsaw [Year:] 2016 [Pages:] 119-131
Publisher: 
De Gruyter Open, Warsaw
Abstract: 
The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly acute problem in cross-checking the tax base. The legislature tried to solve this problem by the introduction of the informative tax return (IPP). The problem is even greater because the situations encountered have not been analysed in science and tax theory, and very often have not been covered by applicable laws. A specific challenge for the tax authorities represent taxpayers whose incomes are primarily realized abroad (usually persons from the world of entertainment).This paper describes the basic forms of tax offences characteristic of income tax evasion and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.
Subjects: 
income tax
tax evasion
enforcement
tax authorities
informative tax return
JEL: 
H20
H24
H25
H26
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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