Archive - Central European Conference on Information and Intelligent Systems, CECIIS - 2009

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Information System as Tax Evasion Prevention Means – Application of Personal Identification Number
Mirjana Mahović-Komljenović

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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