Page 233 - Novopazarski Zbornik 36

НЗ 36/2013 KRIVIČNO DELO PORESKA UTAJA 239

Sabahudin Coković
Alisa Coković

CRIMINAL ACT TAX UNDERSTATEMENT OF INCOME

The author in this work researches concept and basic elements of the cri-
minal act Tax understatement income. The first part contains view of the historical
and legal development of criminal act Tax understatement of income in our crimi-
nal legislature beginning with the period after the Second World War, relatively
the Criminal statute book of FNRJ brought on March 9 in 1951 till the bringing
th
of the Law about tax act and tax administration 2002. In the second part the author
dedicates attention to determining concept, elements and basic characteristics of
criminal act Tax understatement income from article 229 of Criminal statute book
brought in 2005. Further exposition is related to the short review of determination
of concept and elements of criminal act Tax understatement income in some pa-
rallel law criminal legislature.