Full text of the paper:
Collected Papers of the Faculty of Law in Novi Sad, University in Novi Sad
2023, vol. LVII, No. 1, pp. 281–295
language of the paper: Serbian
Overview paper
udk: 343.232:336.22
doi: 10.5937/zrpfns57-41953
Author:
Ivan Milić
University of Novi Sad
Faculty of Law Novi Sad
i.milic@pf.uns.ac.rs
ORCID ID: 0000-0002-7916-5590
Abstract:
Certain acts in the Republic of Serbia foresee a wide range of tax misdemeanors. These are not only misdemeanors prescribed by the Law on Tax Procedure and Tax administration, but also misdemeanors contained in other laws. In the current Law on Tax Procedure and Tax Administration there are some specific misdemeanor provisions which will be the subject of this paper.
Keywords:
tax misdemeanor, law, fine, misdemeanor warrant.