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Information System as Tax Evasion Prevention Means – Application of Personal Identification Number
Last modified: 2009-07-18
Abstract
Tax payment is a burden to taxpayers, what is reason for tax evasion presence in almost all the forms of social development. Trying to evade tax liability payment, taxpayers commit legal and illegal acts or omissions, and the State applies various measures to prevent tax evasion. The purpose of the work is to establish importance of information system with tax evasion discovery and prevention. Personal identification number is applied pointing to the ways and forms of the tax procedure department and the records of Tax Administration, in terms of the timely recognition of taxpayers’ efforts to avoid tax payment.
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