FISCAL OFFENCES – NOTION AND COMPENSATION

Kostić, Jelena (2016) FISCAL OFFENCES – NOTION AND COMPENSATION. In: Contemporary trends in social control of crime : [7th] International Scientific Conference, 30-31, May Ohrid. Vol. 4. Faculty os Security, Skopje, pp. 65-73. ISBN 978-608-4532-97-2

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Abstract

Tax evasion and other charges contribute to the budget deficit, and thus unbalance the budget. This has a negative effect, both on the economy and on the social status of the citizens. Based on an analysis of the court judgements in the Republic of Serbia for the past five years, it can be concluded that the courts in the case of tax offenses did not automatically award restitution claims. They do so only at the request of the Public Attorney`s Office. In relation to these offenses, the said authority is representative of the injured party. However, it cannot be expected that restitution claim will be filed in a timely manner in all cases of fiscal offenses. The biggest problem is the inadequate cooperation of the competent authorities. In practice, such a procedure is generally time consuming and delays the procedure itself. In this paper, the authors try to identify the problems which arise in practice and try to give suggestions to overcome them. For that purpose, they use the method of content analysis of data from the reports of the Ministry of Finance, but also the contents of court judgements in the Republic of Serbia.

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