<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></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.

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

College for Economics and Administration, Belgrade

Journal of Central Banking Theory and Practice

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

{"article-title":"Cross Check of the Tax Base in Serbia \u2013 Informative Tax Return Sample"}

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...

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Published Online: May 20, 2016

Page range: 119 - 131

Received: Dec 18, 2015

Accepted: Feb 02, 2016

DOI: https://doi.org/10.1515/jcbtp-2016-0014

Keywords
income tax, tax evasion, enforcement, tax authorities, informative tax return

© 2016 Central Bank of Montenegro

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Published Online: May 20, 2016

Page range: 119 - 131

Received: Dec 18, 2015

Accepted: Feb 02, 2016

DOI: https://doi.org/10.1515/jcbtp-2016-0014

Keywordsincome tax, tax evasion, enforcement, tax authorities, informative tax return

© 2016 Central Bank of Montenegro

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Keywords
income tax, tax evasion, enforcement, tax authorities, informative tax return