Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination

Rapajić, Milan; Lapčević, Milivoje; Miladinović, Violeta

doi:10.5937/ekonomika2104075r

Cited by 2 publications

(1 citation statement)

References 7 publications

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“…It is necessary to observe the measures in their interdependence, and not individually, because that way they will give positive results. In the future, more attention should be paid to the application of preventive measures in order to make tax control more acceptable as a form of positive cooperation between the Tax Administration and taxpayers (Rapajić, Lapčević & Miladinović, 2021). We should also highlight the importance of cooperation between domestic and international tax authorities and the exchange of information between them.…”

Section: Causes Of Tax Evasion and Measures To Combat It -Results And...mentioning

confidence: 99%

Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy

Jovanović¹

2022

Ekonomika

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Tax liability, the interest of the social community in order to finance its vital interests, represents a legal obligation and the most important source of budget revenue. Taxpayers, feeling this obligation as a burden on their own economic position, change their economic decisions, which commit criminal acts against the economy, have a negative effect on the economy and harm the social community, affecting the amount of financing of public goods and common needs. The purpose of the article is to highlight the importance of prevention and criminal law repression in order to suppress the criminal offense of tax evasion, and all in the interest of the social community, its economic stability and the economy, by analyzing the form of threats to the fiscal system of violation of tax regulations. To that end, the first part of the article deals with the economic impact of tax evasion, the normative framework of tax evasion and their application in practice, and the second part provides a comparative overview of the causes of tax evasion and measures to combat it. The conclusion of the paper contains de lege ferenda proposals for combating tax evasion, through an institutional, legal and socioeconomic framework.

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Section: Causes Of Tax Evasion and Measures To Combat It -Results And...mentioning

confidence: 99%

Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy

Jovanović¹

2022

Ekonomika

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Preventive Tax Audit and Refunds Linked to the General Sales Tax of Exporting Companies in the Province of Tambopata, Peru

Layme,

Daza

et al. 2023

RGSA

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Objective: The objective of the scientific investigation was to determine the relationship between the preventive tax audit in the refunds linked to the general sales tax of exporting companies in the province of Tambopata, Peru. Method: The quantitative approach was considered, of a non-experimental type, with a descriptive and correlational design; considering a sample of 66 exporters from a universe of 80 to whom we applied two instruments, the first with 2 indicators and the second with 11, valid, with an alpha of 0.911 and 0.920 respectively. The statistical analysis was considered through the Pearson Chi square test and through a multiple linear regression. Results and conclusion: It were determined that the relationship between the preventive tax audit with the balance in favor of benefit, the perceptions not applied of the IGV and the excess or undue payments, is a high positive correlation. In view of the fact that, in the event of a 1% increase in the balance in favor of benefit matters, then the preventive tax audit will increase by 61.22%; if the non-applied IGV perceptions by the taxpayer are high, then the preventive tax audit will increase by 3.91%; and if the excess or improper payments increase by 1%, then preventive tax audit will increase by 15.47%. Finally, there is a high positive relationship between the preventive tax audit and the refunds linked to the IGV of the exporting companies of the province of Tambopata, since a Pearson correlation of 0.6957 was found. Implications of the investigation: The investigation shows an application of the theory to reality in the subject of the preventive tax audit in the returns linked to the general sales tax, the same that was carried out to the exporting companies of the province of Tambopata; all this in view of the fact that taxpayers and companies, when seeking to obtain greater economic profitability, avoid developing contribution actions with the State, since it is an obligation; That is why the supervisory and tax administration entities exercise the role of inspection, inspecting, investigating and controlling compliance with tax obligations. Originality/value: there are few investigations that analyze the relationship between the preventive tax audit with the refunds related to the general tax of the companies that are dedicated to the export of goods and services; which deserves to promote further investigations by types of exportable goods from Peru to the international market.

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Tax control and inspection supervision in the Republic of Serbia: Characteristics of the legal framework and the need for coordination

Cited by 2 publications

References 7 publications

Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy

Combating the criminal offense of tax evasion as a key factor in the fight against the "grey" economy

Preventive Tax Audit and Refunds Linked to the General Sales Tax of Exporting Companies in the Province of Tambopata, Peru

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