Stručni rad
https://doi.org/10.47960/2637-2495.2019.27.160
ECONOMIC CRIME AND ITS IMPACT ON INDIRECT TAXESIN BOSNIA AND HERZEGOVINA
Maja Badžak
Sažetak
Tax system of Bosnia and Herzegovina /BiH/ is one of the key factors
in keeping the stability and incitement of BiH economy development. VAT frauds
are not serious threat just to the incomes of the BiH state but also for functioning of
entire market, so we can say that those are special forms of crimes, which cause more
material i.e. financial damage than classic crimes and represent extremely socially
dangerous behavior of natural persons or legal entities. The fight against VAT frauds,
and frauds in general, based on the indirect taxes in all aspects of the system, and
especially in the prosecution and the police is necessary requirement for survival of
the system. Committing indirect taxes felonies can be incited by non-punishment or
insufficient punishment, which in a short time period can bring to enrichment of
certain levels of society that become elite in economic and political life. Such levels
of society priory give poor image and poor representatives of our state, because with
such behavior the same are indicating the behaviors full of personal interests and are
leading the country toward the egoism, which should not represent an ideal to reach
for at all but quite the opposite. Only the strong fight, with application of preventive
and repressive methods of preventing the frauds, in which there are no untouchables,
should priory become a categorical imperative in behavior and action.
Ključne riječi
VAT fraud; prevention; repression; fight; damage; punishment
Hrčak ID:
232902
URI
Datum izdavanja:
25.9.2019.
Posjeta: 1.856 *