Tax Evasion In The Domestic And Comparative Criminal Law

The object of this paper is the crime of “tax evasion”. The first part is dedicated to the conceptual definition and the elements of “tax evasion” in some comparative legal criminal law, i.e. criminal law of Albania, Finland, Croatia and Uzbekistan. In the second part, the author pays attention to t...

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Veröffentlicht in:International journal of economics & law 2013, Vol.3 (9), p.17-23
1. Verfasser: Coković , Sabahudin
Format: Artikel
Sprache:eng
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Zusammenfassung:The object of this paper is the crime of “tax evasion”. The first part is dedicated to the conceptual definition and the elements of “tax evasion” in some comparative legal criminal law, i.e. criminal law of Albania, Finland, Croatia and Uzbekistan. In the second part, the author pays attention to the concept, basic elements and characteristics of the offense, “tax evasion” in Article 229 of the Criminal Code of the Republic of Serbia.
ISSN:2217-5504