Download This PaperCross Check of the Tax Base in Serbia – Informative Tax Return Sample
9 Pages Posted: 5 Nov 2016
Date Written: November 3, 2016
Abstract
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 an informative tax return (IPP). This paper describes the basic forms of tax offenses characteristic of tax evasion on income and discusses how to solve them, with a particular focus on the implementation of cross-checking the tax base.
Keywords: income tax, tax evasion, enforcement, tax authorities, informative tax return
JEL Classification: H20, H24, H25, H26
Suggested Citation: Suggested Citation
Raonic, Ivan and Vasic, Zoran and Pejovic, Igor Milan, Cross Check of the Tax Base in Serbia – Informative Tax Return Sample (November 3, 2016). Available at SSRN: https://ssrn.com/abstract=2864103 or http://dx.doi.org/10.2139/ssrn.2864103
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