Possibilities and perspectives of ensuring compliance with tax obligations and protection against tax evasion

In all countries, including Serbia, taxes play a significant role in financing various public needs. Compliance with tax obligations affects the efficiency and effectiveness of the tax policies of all world governments, including ours, especially in generating income, and also represents a viable and possible long-term strategy that will help with the state's financial independence. The irregular tax collection and tax evasion seems to be a problem for authorities around the world, and it is necessary to find out ways of ensuring the tax payment, which is the purpose of this article. Throughout history, for better understanding, the taxes are also shown. In the article itself, due to the need of finding new and confirming the existing ways of ensuring tax payment, the importance of legal regulations and criminal protection in order to ensure tax payment was highlighted, and in addition, voluntariness was shown as a possible method of achieving the goal. Influence factor based analysis, practice and legal analysis, matter solution suggestions are also set as the goal of the article, with firm purpose of ensuring public revenues, ie the state budget.