The detection of tax crimes in Serbia falls within the jurisdiction of the Tax Administration, and these tasks are carried out by the Tax Police. Its activities are functionally linked to tax audits conducted by tax inspectors, since, in the course of establishing facts in an audit, information may emerge indicating grounds for suspicion that a tax crime has been committed. At that point, the role of the Tax Police is "activated," and it acts in pre-investigation proceedings as a law enforcement authority. Tax inspectors and Tax Police inspectors are authorized to take certain measures and actions to collect information and evidence that may be relevant to criminal proceedings for tax crimes. This raises the question of whether their powers are adequate for the effective detection of tax crimes and their perpetrators. To answer that question, this paper analyzes the legal framework governing the actions of the Tax Administration, which is crucial for combating this form of financial crime. The results of a comprehensive analysis clearly indicate the need to improve the domestic legal framework, and the paper sets out certain de lege ferenda proposals for legislative intervention.
Milana Pisarić (Wed,) studied this question.