Izvorni znanstveni članak
Assessment of the Efficiency of Institutional Triangle in Prevention of Tax Evasions in Croatia
Davor Bedi
Sažetak
The paper analyses the procedural technology of competent institutions in the prevention of tax evasions and frauds committed by business subjects. Special attention is given to the role of certain institutions and their departments in the prevention of tax evasions, as well as to coordination of different organisations and units. Tax evasions committed by business entities are treated as phenomena with characteristics of felony. The forms of tax evasion are explained as regulated by the two important articles of the Criminal Act. The relations of competent state bodies in the prevention of tax evasions in administrative and preliminary investigative procedures are analysed. There has been research on the efficiency of joint activities of the Ministry of Finances, Ministry of Interior, and State Attorney’s Office in the prevention of tax felonies in the stage of preliminary criminal proceedings. The results have shown that there are large amounts of
unpaid taxes, i.e. tax evasions by businesses in Primorsko-goranska County and in the whole country. The author analyses the structure and amounts of tax evasions, and stresses the procedural technology of competent institutions used in the prevention of tax felonies. He has pointed out to the flaws found in joint actions of the three mentioned institutions, which has created prerequisites for scientific assessment of the efficiency of competent institutions fighting against
tax felonies.
Ključne riječi
tax evasion – Croatia; cooperation of state bodies; state administration – ministries; State Attorney’s Office; institutional efficiency; procedural technology in the prevention of tax felonies
Hrčak ID:
136011
URI
Datum izdavanja:
2.9.2009.
Posjeta: 1.603 *