Poreska utaja u krivičnom zakonodavstvu BiH

Abstract

Tax evasion is a criminal act of formal character. It means that there are legal acts which complete the disposition of this criminal act, and through which paying taxes, the characteristics of the tax payers and their rights and obligations, then the kinds and competence of certain tax violation organs are regulated. The protection object is the tax system of certain country. As a doer of this criminal act there appears any person characterized as a tax payer. The criminal act of tax evasion can be done by doing or non-doing. In order this criminal act to be existed, it is necessary to make a certain material-legal assumption - an objective condition of incrimination. This criminal act has its qualificatory circumstances too. and that is a level of obligation whose paying is tried to be avoided and which is included into the content of the doer's guilt. The main characteristic of the tax evasion is illegal acting, that is violating legal regulations directly which can be sanctioned and because of which a tax payer is 'worried' to be revealed. Criminal acts concerning taxes, especially tax evasion (in French - fraude fiscale, in German - steuerbetrug) represent extremely socially dangerous kinds of behaviour of an individual or groups. These are all legal participants such as companies, institutions or other organizations whose violating regulations endanger financial interests of the whole society directly or indirectly. In this way they make great damage to the whole social financial system.