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Abstract

For each country is of great importance to collect the taxes that are used to cover its expenses, or for providing the basic functions of a state and meet specific needs of the general public. However, one of the most widespread financial indiscipline entities in the Republic of Serbia is just avoiding the payment of duties, which represent the public revenue (customs, different kinds of taxes, particularly excise taxes on goods and services, various taxes, levies and other fiscal obligations). In this way, not only violating the law, but can cause many negative consequences of illegal or unlawful status. In this paper we gave a presentation of the most common ways of avoiding paying taxes in our country and indicated the main characteristics of business in the area of “gray economy”. He also drew attention to the consequences of such behavior by the state and society. At the end of the work we have pointed out the basic characteristics of the crime of tax evasion, considering that we are talking about the criminal part of which occurs as a result of failure to meet obligations to pay taxes and other levies and also constitutes a criminal offense that dominated in the overall structure of economic crime in our country

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