Stručni rad

The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County

Davor Bedi ; Ministarstvo unutarnjih poslova Republike Hrvatske, Zagreb, Hrvatska

Sažetak

In this article we analyze the methodology applied in one Croatian county by the authorized institutions, the so called institutional triangle, used to suppress tax evasions committed by business entities. We note the lack of collaboration between the three authorized institutions (Federal Tax Bureau, the Police and State Attorney) which ought to work together in order to suppress tax related criminal acts during the preliminary legal proceedings and legal proceedings. Hereby we show the research results that demonstrate the fact that it takes a rather long time period to conduct the preliminary legal proceeding. This article reports figures related to tax evasions committed by business entities in Primorje-Gorski Kotar County over a period of time as well as the research results that relate to the course of the legal proceeding for the acts mentioned. The overall research sets ground for a valid scientific evaluation in terms of weather the authorized institutions are effective in suppressing tax related criminal acts or not.

Ključne riječi

authorized institutions; tax related criminal acts; legal proceeding; tax evasion; criminal charges; statutory limitations

Hrčak ID:

87242

URI

https://hrcak.srce.hr/87242

Datum izdavanja:

15.9.2012.

Podaci na drugim jezicima: hrvatski

Posjeta: 1.803 *