Tax Evasion: The Case of the Republic of North Macedonia

Abstract

The topic of this paper is the analysis of legal regulations in the Republic of North Macedonia that sanction criminal conduct related to tax evasion and tax conceal-ment. At the same time, using specific examples, the paper explains the forms and methods most commonly used in committing the criminal offence of fiscal evasion. The main purpose of this paper is to identify the key elements that must be fulfill ed for the imposition of criminal sanctions. From an academic perspective, the paper addresses a problem that has a direct impact on the state budget, and the analysis allows conclusions to be drawn that help identify existing problems. From a prac-tical perspective, the paper contributes to understanding criminalistic methods used to detect, clarify, and document this type of criminal offence. The methodo-logy is based on analytical methods, statistical analysis, case-study analysis, and observation.