Scope and structure of evasion in republic of Serbia

Abstract

Large proportion of public revenue is lost through tax evasion. Because of this, it is inevitable to undertake various measures for its suppression. According to recent statistics 30% of gross domestic product drains through tax evasion. This paper points to the basic causes of tax evasion in the Republic of Serbia, in its legal and illegal forms. This paper also presents the results of tax control concerning the disclosure of tax evasion detected by field control of the Republic of Serbia, as well as guidelines for its reduction.

Keywords

• tax evasion
• control
• audit