When Montenegro became an independent state, the main goals were enabling tax policy to function in a way that would meet the standards of the European Union and enabling the state to become financially stable. The business strategies of the Tax Administration refer to zero tolerance rate towards the black economy and the application of a rigorous penal policy. A very important determinant of tax payment is tax morale - how much the taxpayer is willing to pay taxes voluntarily. The citizens of Montenegro are also involved in the fight against black economy through the application of “Be responsible, it depends on you. Black economy 0%”, citizens report irregularities in the field of black economy. In the last five years, this project has shown very good results, a large number of fines have been imposed and half of the fines have been invested in projects of social importance.
A. Knežević, “Tax Evasion in Montenegro – the Forms if Manifestation and Measures of Suppression,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 63-68. doi: 10.15308/finiz-2020-63-68
Knežević, A. (2020). Tax Evasion in Montenegro – the Forms if Manifestation and Measures of Suppression. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-63-68