Efekti poreske kontrole na evaziju poreza i sivu ekonomiju u Republici Srbiji
Effects of tax audit on tax evasion and gray economy in the republic of Serbia
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State revenue control is the process of examining and determining correct fiscal obligations of persons who are taxpayers. One or more tax liabilities for one or more tax periods can be subject to control, or only tangible tax facts or elements can be subject to control. Previous practice of tax authorities has often been repressive, marked by different punishment measures. This paper will try to find reasons to explain the need for control that will be not directed toward repression but toward combating tax evasion and underground economy, in order to establish balance between compulsory tax and voluntary tax. Audit, that will be discussed here, affirms the idea of higher tax morale in all taxpayers, so that the degree of public revenue negotiability into the budget of Serbia can become closer to optimal level. In modern understanding of the state, there is a need for educating tax payers. Government should provide more information to the public in order to demystify the tax spheres a...nd mitigate latent dissatisfaction with taxes. Financial effects of large-scale tax evasion may contribute to generating the budget deficit. Economic effects of tax evasion can be particularly damaging to economy. It can upset parity of conditions for doing business by lowering production costs in taxpayers and economic sectors that resort to tax evasion. This creates unfair competition between conscientious and unscrupulous tax payers, which on economic plan reflects through the price disparities between goods manufacturers, and especially if the tax evasion has reached a significant threshold. Disturbances in economy may take the form of sectoral imbalances on the market when economic choices of business entities are disrupted under the influence of tax evasion, which further affects rationality and economic efficiency. If all taxpayers settled their tax liabilities, there would be an opportunity for reducing tax incidence. There are no great secrets, and no great doctrines in taxation, nor is underground economy an invincible thing that causes fear. If the citizens and taxpayers could be assured that they owe their own well-being at least partly to social environment created by the government, then it would be in their own interest to be willing to pay state revenues in order to maintain and improve such an environment. On the contrary, if the government authorities are corrupt, and wealth is gained through corruption, social classes who benefit from corruption will strongly oppose any changes because they are aware that they will soon be under the attack of restrictive laws. Firm commitment of the government to maintain state revenues at low level and to simplify them, as well as to strengthen tax administration (tax administration activities) is a precondition for success in the battle that government authorities lead with the holders of tax evasion and underground economy.