Modalities of value added tax evasion in the Republic of Serbia

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 experi...

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Bibliographic Details
Main Authors: Marčetić Marija, Ćurčić Nikola V., Lazović Katarina
Format: Article
Language:English
Published: University of Novi Sad - Faculty of Economics, Subotica 2016-01-01
Series:Anali Ekonomskog fakulteta u Subotici
Subjects:
Online Access:https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2016/0350-21201635237M.pdf
Description
Summary: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.
ISSN:0350-2120
2683-4162