Odnos krivičnih dela poreske utaje i neuplaćivanja poreza po odbitku u srpskom krivičnom pravu

Abstract

Države često pribegavaju zaoštravanju krivičnih sankcija prema onima koji neuredno izvršavaju poreske obaveze. Umesto da organizovanije preduzima mere za otklanjanje uzroka poreskog kriminaliteta, Srbija nastoji da problem reši dogradnjom krivičnog zakonodavstva. Propisano je šest krivičnih dela kojima se javnim prihodima pruža krivičnopravna zaštita. Centralno mesto među njima pripada krivičnim delima poreske utaje i neuplaćivanja poreza po odbitku. Posledice ovih krivičnih dela su kako nepovoljni fiskalni efekti, tako i reperkusije na ekonomsko-političkom i socijalno-političkom planu. Izbegavanje plaćanja poreza izaziva posledice koje po svom značaju mogu da budu ozbiljne za nacionalnu privredu. U prvom delu rada se analiziraju osnovni elementi ovih krivičnih dela i pojedina sporna pitanja, a potom se ukazuje na pogrešan stav koji preovlađuje u sudskoj praksi da se krivično delo neuplaćivanja poreza po odbitku kvalifikuje kao krivično delo poreske utaje. Stoga autori predlažu da je potrebno izvršiti odgovarajuću intervenciju u Krivičnom zakoniku, iz koje bi nedvosmisleno proisticalo da se krivičnim delom neuplaćivanja poreza po odbitku pruža krivičnopravna zaštita svim oblicima javnih prihoda koji se plaćaju po odbitku, a ne samo porezu.

Countries often resort to tightening of criminal sanctions against those who do not fulfill their tax obligations on time. Instead of more organized undertaking of measures to eliminate the causes of tax crime, Serbia seeks to solve the problem by upgrading the criminal legislation. There are six criminal offences which provide for criminal law protection of public revenues. Among these criminal offences, the central place belongs to the criminal offence of tax evasion and criminal offence of nonpayment of withholding tax. The consequences of these criminal offences are both adverse fiscal effects and repercussions on economical and political and socio-political level. Tax evasion causes consequences which by their significance can be serious to national economy. The first part of the paper analyzes the basic elements of these criminal offences and points to certain controversial issues, and then states the wrong position which prevails in court practice that criminal offence of non-payment of withholding tax is qualified as criminal offence of tax evasion. Therefore, the authors suggest that it is necessary to make an appropriate intervention in the Criminal Code, which would undoubtedly state that criminal offence of non-payment of withholding tax provides criminal law protection to all forms of public revenues, and not only tax.