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Tax evasion is one of the main types of economic crime conducted by entities and individuals. We have shown that number of individuals prosecuted for tax evasion contributed in 2014 with 28.67% of total prosecuted economic crime acts, and then it rose to 57.45% in the year 2018. That implies that the tax modernization project which covers the period from 2018 to 2023 is a project of great importance.

Does Tax Evasion Significantly Contribute to Overall Economic Crime in Serbia?