Poreska krivična dela u srpskom poreskom zakonodavstvu

Abstract

Jedan od oblika poreske kontrole čine radnje u cilju otkrivanja poreskih krivičnih dela i njihovih učinilaca, koje preduzima posebna organizaciona jedinica Poreske uprave - Poreska policija. Tada se sa terena poreskog upravnog postupka prelazi na teren krivičnog prava i procedure. Poreska krivična dela su utvrđena u Zakonu o poreskom postupku i poreskoj administraciji, ali i u Krivičnom zakoniku. Predmet ovog rada su samo poreska krivična dela predviđena u srpskom poreskom zakonodavstvu, koja inkriminišu neosnovano iskazivanje iznosa za povraćaj poreza i poreski kredit, ugrožavanje naplate poreza i poreske kontrole, nedozvoljen promet akciznih proizvoda i nedozvoljeno skladištenje robe. Autor analizira bitna obeležja navedenih krivičnih dela, kroz zakonska rešenja i postojeću sudsku praksu. U radu se ukazuje da svako od poreskih krivičnih dela ugrožava javne prihode Republike Srbije, narušavajući time funkcionisanje države, zbog čega poreski delikti imaju poseban značaj. Da bi poreska krivična dela u srpskom poreskom zakonodavstvu mogla da zaštite fiskus, potrebno je da nadležni državni organi na pravilan način primenjuju materijalno poresko pravo, kao i da se zakon jednako primenjuje na sve učinioce ovih dela. Ostvarenje ovog cilja pretpostavlja vrlo dobru saradnju između Poreske policije i Ministarstva unutrašnjih poslova koji često, tek u međusobnoj sprezi, mogu efikasnije da otkrivaju ova dela, kao i njihovu saradnju sa pravosudnim organima, čiji je zadatak da, primenjujući zakon, ne samo kazne njihove učinioce, već tako i preventivno zaštite državni budžet od sličnih nezakonitih poreskih radnji.

The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms. These activities suppose the movement from the tax administrative procedure to the field of the criminal law and criminal procedure. Tax criminal offences are prescribed not only in the Law on Tax Procedure and Tax Administration, but also in the Criminal Code. This paper deals only with the tax criminal offences provided in the Serbian tax legislation, whose consequences are shown in unreasonably disclose of the amounts for the tax refunds and tax credits, violation of the tax collection and the tax control, illegal supply of the excisable goods, as well as illegal storage of the goods. The author analyzes the main features of such criminal delicts, examing both the tax law provisions and certain judicial decisions. In studying the relevant legal acts the normativistic and dogmatic methodology is used, while an axiological method enabled the author to assess whether existing provisions meet the goals they are supposed to serve. The paper points out that each tax crime endangers the public revenues of the Republic of Serbia and the local communities, damaging in that way the functioning of the state, which gives the tax criminal offences a special importance. In order to protect the fiscus, it is necessary to provide properly application of the substantive tax laws and the law should be applied equally to all perpetrators of these criminal acts. This supposes a very good cooperation between the Tax Police and the Ministry of Interior Affairs they can more effectively discover the criminal offences because by mutual work, as well as their cooperation with judicial authorities, whose task is not only to punish the perpetrators by applying the law, but also to protect the State budget from the future illegal tax acts.