Title
Efekti poreske kontrole na evaziju poreza i sivu ekonomiju u Republici Srbiji : doktorska disertacija
Creator
Todorović, Miodrag 1961-
Copyright date
2013
Object Links
Select license
Autorstvo-Nekomercijalno 3.0 Srbija (CC BY-NC 3.0)
License description
Dozvoljavate umnožavanje, distribuciju i javno saopštavanje dela, i prerade, ako se navede ime autora na način odredjen od strane autora ili davaoca licence. Ova licenca ne dozvoljava komercijalnu upotrebu dela. Osnovni opis Licence: http://creativecommons.org/licenses/by-nc/3.0/rs/deed.sr_LATN Sadržaj ugovora u celini: http://creativecommons.org/licenses/by-nc/3.0/rs/legalcode.sr-Latn
Language
Serbian
Cobiss-ID
Theses Type
Doktorska disertacija
Other responsibilities
mentor
Đurović Todorović, Jadranka 1968-
Academic Expertise
Društveno-humanističke nauke
University
Univerzitet u Nišu
Faculty
Ekonomski fakultet
Group
Katedra za nacionalnu ekonomiju i finansije
Title translated
EFFECTS OF TAX AUDIT ON TAX EVASION AND GRAY ECONOMY IN THE
REPUBLIC OF SERBIA
Publisher
Niš : [М. Тodorović]
Format
PDF/A (294 lista)
description
Umnoženo za odbranu.
Univerzitet u Nišu, Ekonomski fakultet, 2013.
Napomene i bibliografske reference uz tekst.
Bibliografija: listovi 258-293.
Biografija: list 294.
Summary.
Abstract (en)
State revenue control is the process of examining and determining correct fiscal
obligations of persons who are taxpayers. One or more tax liabilities for one or more tax
periods can be subject to control, or only tangible tax facts or elements can be subject to
control.
Previous practice of tax authorities has often been repressive, marked by different
punishment measures. This paper will try to find reasons to explain the need for control that
will be not directed toward repression but toward combating tax evasion and underground
economy, in order to establish balance between compulsory tax and voluntary tax. Audit, that
will be discussed here, affirms the idea of higher tax morale in all taxpayers, so that the
degree of public revenue negotiability into the budget of Serbia can become closer to optimal
level. In modern understanding of the state, there is a need for educating tax payers.
Government should provide more information to the public in order to demystify the tax
spheres and mitigate latent dissatisfaction with taxes.
Financial effects of large-scale tax evasion may contribute to generating the budget
deficit. Economic effects of tax evasion can be particularly damaging to economy. It can
upset parity of conditions for doing business by lowering production costs in taxpayers and
economic sectors that resort to tax evasion. This creates unfair competition between
conscientious and unscrupulous tax payers, which on economic plan reflects through the price
disparities between goods manufacturers, and especially if the tax evasion has reached a
significant threshold. Disturbances in economy may take the form of sectoral imbalances on
the market when economic choices of business entities are disrupted under the influence of
tax evasion, which further affects rationality and economic efficiency. If all taxpayers settled
their tax liabilities, there would be an opportunity for reducing tax incidence.
There are no great secrets, and no great doctrines in taxation, nor is underground economy
an invincible thing that causes fear. If the citizens and taxpayers could be assured that they
owe their own well-being at least partly to social environment created by the government,
then it would be in their own interest to be willing to pay state revenues in order to maintain
and improve such an environment. On the contrary, if the government authorities are corrupt,
and wealth is gained through corruption, social classes who benefit from corruption will
strongly oppose any changes because they are aware that they will soon be under the attack of
restrictive laws.
Firm commitment of the government to maintain state revenues at low level and to
simplify them, as well as to strengthen tax administration (tax administration activities) is a
precondition for success in the battle that government authorities lead with the holders of tax
evasion and underground economy.
Authors Key words
Evazija poreza, Siva ekonomija
Subject
336
Type
Elektronska teza
Abstract (en)
State revenue control is the process of examining and determining correct fiscal
obligations of persons who are taxpayers. One or more tax liabilities for one or more tax
periods can be subject to control, or only tangible tax facts or elements can be subject to
control.
Previous practice of tax authorities has often been repressive, marked by different
punishment measures. This paper will try to find reasons to explain the need for control that
will be not directed toward repression but toward combating tax evasion and underground
economy, in order to establish balance between compulsory tax and voluntary tax. Audit, that
will be discussed here, affirms the idea of higher tax morale in all taxpayers, so that the
degree of public revenue negotiability into the budget of Serbia can become closer to optimal
level. In modern understanding of the state, there is a need for educating tax payers.
Government should provide more information to the public in order to demystify the tax
spheres and mitigate latent dissatisfaction with taxes.
Financial effects of large-scale tax evasion may contribute to generating the budget
deficit. Economic effects of tax evasion can be particularly damaging to economy. It can
upset parity of conditions for doing business by lowering production costs in taxpayers and
economic sectors that resort to tax evasion. This creates unfair competition between
conscientious and unscrupulous tax payers, which on economic plan reflects through the price
disparities between goods manufacturers, and especially if the tax evasion has reached a
significant threshold. Disturbances in economy may take the form of sectoral imbalances on
the market when economic choices of business entities are disrupted under the influence of
tax evasion, which further affects rationality and economic efficiency. If all taxpayers settled
their tax liabilities, there would be an opportunity for reducing tax incidence.
There are no great secrets, and no great doctrines in taxation, nor is underground economy
an invincible thing that causes fear. If the citizens and taxpayers could be assured that they
owe their own well-being at least partly to social environment created by the government,
then it would be in their own interest to be willing to pay state revenues in order to maintain
and improve such an environment. On the contrary, if the government authorities are corrupt,
and wealth is gained through corruption, social classes who benefit from corruption will
strongly oppose any changes because they are aware that they will soon be under the attack of
restrictive laws.
Firm commitment of the government to maintain state revenues at low level and to
simplify them, as well as to strengthen tax administration (tax administration activities) is a
precondition for success in the battle that government authorities lead with the holders of tax
evasion and underground economy.
“Data exchange” service offers individual users metadata transfer in several different formats. Citation formats are offered for transfers in texts as for the transfer into internet pages. Citation formats include permanent links that guarantee access to cited sources. For use are commonly structured metadata schemes : Dublin Core xml and ETUB-MS xml, local adaptation of international ETD-MS scheme intended for use in academic documents.