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  • Utaja poreza na dodanu vrijednost i njezino kažnjavanje
    Škof, Bojan
    The article discusses the most frequent forms of tax evasion in the case of the valucadded tax. The author cites maxy examples from countries which have had this tax in place for a long time. Despite ... built-n control mechanisms for the payment of VAT, there are still many possibilities for evasion. Tas evasion presents serious problem to countries in transition where the tax moral is low and tax supervision still poorly developted. It is true that VAT evasion largely depends on complicity among tax payers, which is not the case with other taxes. The number of tax evasion cases in a country depends on is penal policy and of course the success of tax supervision.
    Type of material - article, component part
    Publish date - 1996
    Language - croatian
    COBISS.SI-ID - 1055531