The offense of avoidance of withholding tax in the criminal legislation of Serbia

This paper analyzes the offense of avoidance of withholding tax from the aspect of provisions in the criminal legislation and practical application and explains tax crimes that are subject to the regulation of basic and secondary criminal legislation. On the one hand, the paper explains in detail ratio legis for criminalization under Article 226 of the Criminal Code of the Republic of Serbia and in the context of the relationship between the provisions of the Criminal Code and the Law on Tax Procedure and Tax Administration, and blanket legal norms affecting the application of the provisions governing the structure of the offense of avoidance of withholding tax, on the other. Empirical, comparative-law and interpretation of criminal law methods are used in the paper. The paper presents and analyzes available statistical data on the offense of avoidance of withholding tax from the aspect of the criminal policy of the legislature, courts, public prosecutor's offices, police and tax police. The paper aims to contribute to the elaboration of this problem from the dogmatic-legal and criminal-political aspects in order to improve the practice of courts, prosecutor's offices, lawyers, tax police, criminal police, tax inspection, and tax administration. Some issues are illustrated by court decisions.