ПОРЕСКА КРИВИЧНА ДЕЛА У ПРАВУ РЕПУБЛИКЕ СРБИЈЕ И ЕВРОПСКИ СТАНДАРДИ

Jovašević Dragan (Редовни професор, Правни факултет Универзитета у Нишу, Ниш), jovas@prafak.ni.ac.rs
Aleksić Srđan

By the accession to the European Union the Republic of Serbia should as much as possible harmonise its legislation with relevant European standards. This is especially prominent in the field of achieving economic and financial interests of the European Union and some of its member states. In that regard, a number of European documents provide for minimum rules for its member states considering the establishment of financial and primarily tax discipline. It is understandable because the efficient functioning of the financial system depends on the efficient, legal, high-grade and prompt tax collection and charging of other revenues. Actually, the paper analyses tax crimes provided by the Republic of Serbia’s legislations and their harmonisation with European standards.

Кључне речи: European standards, financial system, taxes, tax crimes, Serbia’s law