Summary
Four legislator in Bosnia and Herzegovina incriminate tax evasion differently. Numerous responsibilities and blanket nature further complicates the understanding of tax evasion. Some questions traditionally accompany this offense and impose a comparison of positive solutions.
The aim of the work is to show, through analysis and comparison of positive local solutions, the importance of the crime of tax evasion and the need for a comprehensive study. Unlike many other crimes, tax evasion in current scientific and professional treatment has not received enough attention which would be proportionate to its importance.
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