Failure to pay tax: Tax misdemenor of natural person as a taxpayer
The Law on Tax Procedure and Tax Administration prescribes numerous tax misdemeanours which are normatively divided into two categories. The first category includes general tax misdemeanours of legal persons and entrepreneurs, and the second one includes the so-called special tax misdemeanours. The...
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| Format: | Article |
| Language: | English |
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University of Criminal Investigation and Police Studies, Belgrade
2018-01-01
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| Series: | NBP: Nauka, bezbednost, policija |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0354-8872/2018/0354-88721802167D.pdf |