Modalities of value added tax evasion in the Republic of Serbia

Anali Ekonomskog fakulteta u Subotici

Lazović Katarina¹  Ćurčić Nikola V.²  Marčetić Marija³ 

[1] Beogradska poslovna škola - Visoka škola strukovnih studija, Beograd, Serbia;Univerzitet Union 'Nikola Tesla', Fakultet za menadžment, Sremski Karlovci, Serbia;Visoka poslovna škola strukovnih studija, Blace, Serbia;

关键词: evasion;    value added tax;    tax gap;   

DOI  :  

来源: DOAJ

【 摘 要 】

The problem of evasion of value added tax at the time of fiscal consolidation in Serbia is significant and in that sense, this work should contribute to shedding light on the modalities of this tax evasion. Although research shows that the value added tax leaves less room for tax evasion, the experience of many countries shows that the value added tax is subject to fraud. The paper discusses the main factors that influence the decision of a taxpayer to avoid paying taxes. After noting a scale of tax gap, the individual cases are analyzed in which taxpayers evade paying value added tax in a legal or illegal manner.

【 授权许可】

Unknown