ON CERTAIN MISDEMEANOR PROVISIONS IN THE LAW ON TAX PROCEDURE AND TAX ADMINISTRATION

  • Ivan Milić Pravni fakultet u Novom Sadu Univerzitet u Novom Sadu asistent na predmetu Kriminologija Katedra za krivično pravo

Abstract


Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject of this paper.

Published
2023/06/12
Section
Original Scientific Paper