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

Davor Bedi ; Ministry of the Interior of the Republic of Croatia, Zagreb, Croatia

Puni tekst: engleski, pdf (560 KB) str. 373-0 preuzimanja: 304* citiraj
APA 6th Edition
Bedi, D. (2012). The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County. Policija i sigurnost, 21 (2), 373-0. Preuzeto s https://hrcak.srce.hr/87242
MLA 8th Edition
Bedi, Davor. "The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County." Policija i sigurnost, vol. 21, br. 2, 2012, str. 373-0. https://hrcak.srce.hr/87242. Citirano 14.12.2019.
Chicago 17th Edition
Bedi, Davor. "The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County." Policija i sigurnost 21, br. 2 (2012): 373-0. https://hrcak.srce.hr/87242
Harvard
Bedi, D. (2012). 'The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County', Policija i sigurnost, 21(2), str. 373-0. Preuzeto s: https://hrcak.srce.hr/87242 (Datum pristupa: 14.12.2019.)
Vancouver
Bedi D. The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County. Policija i sigurnost [Internet]. 2012 [pristupljeno 14.12.2019.];21(2):373-0. Dostupno na: https://hrcak.srce.hr/87242
IEEE
D. Bedi, "The Evaluation of the Institutional Efficiency in Suppressing Tax Related Criminal Acts in Primorje-Gorski Kotar County", Policija i sigurnost, vol.21, br. 2, str. 373-0, 2012. [Online]. Dostupno na: https://hrcak.srce.hr/87242. [Citirano: 14.12.2019.]
Puni tekst: hrvatski, pdf (560 KB) str. 357-373 preuzimanja: 167* citiraj
APA 6th Edition
Bedi, D. (2012). Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji. Policija i sigurnost, 21 (2), 357-373. Preuzeto s https://hrcak.srce.hr/87242
MLA 8th Edition
Bedi, Davor. "Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji." Policija i sigurnost, vol. 21, br. 2, 2012, str. 357-373. https://hrcak.srce.hr/87242. Citirano 14.12.2019.
Chicago 17th Edition
Bedi, Davor. "Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji." Policija i sigurnost 21, br. 2 (2012): 357-373. https://hrcak.srce.hr/87242
Harvard
Bedi, D. (2012). 'Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji', Policija i sigurnost, 21(2), str. 357-373. Preuzeto s: https://hrcak.srce.hr/87242 (Datum pristupa: 14.12.2019.)
Vancouver
Bedi D. Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji. Policija i sigurnost [Internet]. 2012 [pristupljeno 14.12.2019.];21(2):357-373. Dostupno na: https://hrcak.srce.hr/87242
IEEE
D. Bedi, "Ocjena institucionalne učinkovitosti u suzbijanju poreznih kaznenih djela u Primorsko-goranskoj županiji", Policija i sigurnost, vol.21, br. 2, str. 357-373, 2012. [Online]. Dostupno na: https://hrcak.srce.hr/87242. [Citirano: 14.12.2019.]

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

[hrvatski]

Posjeta: 649 *