TAX EVASION, PREVENTION MEASURES AND DETECTION PROCEDURES - THE CASE OF THE REPUBLIC OF SERBIA
Abstract:
The subject of research is to determine the knowledge and understanding of the importance of tax evasion (TE) and prevented measures in the Republic of Serbia. The main findings of executed research in 2019 were: 1) the majority of respondents were aware of TE, 2) working illegally is the most common way of TE, 3) the majority of respondents said that they hadn’t received the bill after every shopping, 4) all respondents stressed that some party should be penalized for not possessing the bill after shopping, 5) the majority of respondents answered that adequate tax propaganda was the way of educating tax payers, 6) the majority of respondents would not report any notice of any form of TE. The state and tax authorities should take measures in order to create win-win climate for all stakeholders in order to reduce TE.
CITATION:
IEEE format
A. Galečić, L. Barjaktarović, “Tax Evasion, Prevention Measures and Detection Procedures - The Case of the Republic of Serbia,” in FINIZ 2020 - People in the focus of process automation, Belgrade, Singidunum University, Serbia, 2020, pp. 18-24. doi: 10.15308/finiz-2020-18-24
APA format
Galečić, A., Barjaktarović, L. (2020). Tax Evasion, Prevention Measures and Detection Procedures - The Case of the Republic of Serbia. Paper presented at FINIZ 2020 - People in the focus of process automation. doi:10.15308/finiz-2020-18-24
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