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                            Library & Multimedia
 Tax Policy and Tax Avoidance
NCJ Number
              221210
Journal

*Journal of Criminal Justice and Security* Volume: 8 Issue: 3,4 Dated: December 2006 Pages: 274-282
Author(s)
          Franc Zibert
Date Published

December 2006
Length
              9 pages
Annotation
              After examining the types of and factors in tax evasion in Slovenia, this paper evaluates the Slovenian tax system.
Abstract
              Tax evasion occurs through false tax returns, false documents used for the assessment of tax liability, and false documentation of business accounts. Contraband, as an unlawful form of tax evasion, involves the evasion of sales taxes and customs duties. According to Slovenian police data, the police annually deal with approximately 100 criminal offenses of tax evasion. The cost of annual tax evasion is approximately 10 million euros (100,000 euros per offense). Only 10 percent of these perpetrators are prosecuted for tax evasion, indicating the ineffectiveness of the mechanisms of enforcement. The author advises that a good tax system is one of the best instruments for limiting illegal tax evasion in a state. This paper identifies the features of an effective tax system and assesses the Slovenian tax system accordingly. Some fiscal and economic consequences of tax evasion in Slovenia are discussed. 3 figures and 12 references
      
  
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  Publication Type
        Issue Overview
    
  
  
Date Published: December 1, 2006
    
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