<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

Data publikacji: 20 maj 2016

Zakres stron: 119 - 131

Otrzymano: 18 gru 2015

Przyjęty: 02 lut 2016

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

Słowa kluczowe
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

Data publikacji: 20 maj 2016

Zakres stron: 119 - 131

Otrzymano: 18 gru 2015

Przyjęty: 02 lut 2016

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

Słowa kluczoweincome 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.

Słowa kluczowe
income tax, tax evasion, enforcement, tax authorities, informative tax return