Assessment of the Efficiency of Institutional Triangle in Prevention of Tax Evasions in Croatia

Analizira se metodologija postupanja mjerodavnih institucija u suzbijanju poreznih utaja poslovnih subjekata. Posebno se razrađuje uloga pojedine institucije odnosno njezine nadležne ustrojstvene jedinice prilikom suzbijanja poreznih delikata, kao i njihovo zajedničko djelovanje. Porezna se utaja poslovnih subjekata (pravnih osoba i obrtnika) promatra kao pojava s obilježjima kaznenog djela. Navode se njezini pojavni oblici sagledani u dva bitna članka Kaznenog zakona. Analizira se odnos mjerodavnih državnih tijela u suzbijanju poreznih kaznenih djela (porezne evazije) kroz upravni i predistražni postupak. Provedeno je istraživanje o učinkovitosti zajedničkog djelovanja Ministarstva financija, Ministarstva unutarnjih poslova i Državnog odvjetništva u suzbijanju poreznih kaznenih djela u stadiju pretkaznenog postupka. Rezultati pokazuju velike iznose utajenih poreznih obveza poslovnih subjekata u Primorsko-goranskoj županiji, kao i na razini države. Analiziraju se struktura i iznosi utajenih poreznih obveza u određenom vremenskom intervalu i istodobno se stavlja naglasak na metodologiju postupanja mjerodavnih institucija u suzbijanju poreznih kaznenih djela. Ističu se uočeni nedostaci u zajedničkom postupanju triju mjerodavnih institucija prilikom suzbijanja poreznih kaznenih djela, čime su stvoreni preduvjeti za znanstvenu ocjenu učinkovitosti nadležnih institucija u suzbijanju poreznih kaznenih djelaThe paper analyses the procedural technology of competent institutions in the prevention of tax evasions and frauds committed by business subjects. Special attention is given to the role of certain institutions and their departments in the prevention of tax evasions, as well as to coordination of different organisations and units. Tax evasions committed by business entities are treated as phenomena with characteristics of felony. The forms of tax evasion are explained as regulated by the two important articles of the Criminal Act. The relations of competent state bodies in the prevention of tax evasions in administrative and preliminary investigative procedures are analysed. There has been research on the efficiency of joint activities of the Ministry of Finances, Ministry of Interior, and State Attorney’s Office in the prevention of tax felonies in the stage of preliminary criminal proceedings. The results have shown that there are large amounts of unpaid taxes, i.e. tax evasions by businesses in Primorsko-goranska County and in the whole country. The author analyses the structure and amounts of tax evasions, and stresses the procedural technology of competent institutions used in the prevention of tax felonies. He has pointed out to the flaws found in joint actions of the three mentioned institutions, which has created prerequisites for scientific assessment of the efficiency of competent institutions fighting against tax felonies