Analysis of the presence of criminal offenses in the field of the shadow economy in serbia

Abstract

© 2021 Lex localis. The shadow economy offenses are a group of offenses with a wide variety of manifestations occurring in almost all areas of economic activity. The shadow economy, as a special form of economic crime, is increasingly disrupting the smooth functioning of the economy, but also causing significant material damage to society. The Republic of Serbia is making efforts to curb the shadow economy, which significantly reduces its budget revenue. In this paper, after conceptual determination of the shadow economy phenomena in the literature review, determining the causes and manifestations of crimes in the field of the shadow economy, we will analyze their volume, structure and dynamics, as well as their participation in the mass of total, i.e. economic crime in the Republic of Serbia from 2006 to in 2018. The aim of this paper is to emphasize the extreme importance of more appropriate involvement of competent authorities in order to combat this type of crime in modern economies by analyzing the causes and effects as well as the dynamics of this phenomenon.