TAX EVASION

Svaka suvremena država najvećim dijelom prihode ostvaruje ubiranjem poreza. Porezi su sredstvo kojim država financira javne potrebe i bez njih opstanak i funkcioniranje države bilo bi nezamislivo. Osnovne karakteristike poreza su prisilnost, nepovratnost i odsutnost neposredne naknade, što u konaĉnici ima za posljedicu negativan odnos poreznih obveznika prema ispunjavanju obveze plaćanja poreza, odnosno javlja se težnja poreznih obveznika da se porez smanji ili potpuno izbjegne. Izbjegavanje plaćanja poreza može biti u skladu sa zakonom i tada govorimo o zakonitoj utaji poreza, meĊutim, kada dolazi do kršenja zakona kako bi se izbjegla obveza plaćanja poreza govorimo o nezakonitoj utaji poreza. Uzroci utaje poreza podijeljeni su u tri skupine prema njihovim zajedniĉkim obilježjima: institucionalni, pravni i socio-ekonomski uzroci. Na isti naĉin klasificirane su mjere za sprjeĉavanje utaje poreza. Utaja poreza u Republici Hrvatskoj veliki je problem. Porezne vlasti razliĉitim mjerama nastoje umanjiti i sprijeĉiti poreznu evaziju i podići razinu svijesti poreznih obveznika o važnosti plaćanja poreza, no usprkos tim mjerama RH mora posvetiti pažnju sustavu kažnjavanja utaje poreza.Every modern state, mostly, generates it’s revenue by collecting taxes. Taxes are the means by which the state finances public needs and without them the survival and functioning of the state would be unthinkable. The basic characteristics of the taxes are forcibility, irreversibility and the absence of direct remuneration, which ultimately results in a negative relationship between taxpayers in fulfilling the obligation of paying taxes, or the taxpayers desire to reduce or completely avoid tax. Avoiding tax payments may be in accordance with the law, then we are talking about a lawful tax evasion, however, when there is a violation of the law in order to avoid the obligation to pay taxes, we are talking about an illegal tax evasion. The causes of tax evasion are divided into three groups according to their common characteristics: institutional, legal and socio-economic causes. In the same way are classified measures to prevent tax evasion. Tax evasion in the Republic of Croatia is a big problem. Tax authorities are trying various measures to reduce and prevent tax evasion and raise awareness of taxpayers about the importance of paying taxes, but in spite of these measures, Croatia needs to pay attention to the system of punishing tax evasion