Page 36 - Ekonomija i Biznis_noemvri 2015.indd
P. 36

ECONOMY

HIDDEN TREASURE

         O ften one cannot say with                   which one is the less severe. And those
                            certainty which visit is  seemingly naive and not very rich tax
                            found more unpleasant     inspectors do not leave just like that.
                            by the Macedonian busi-   They regularly find unreported in-
                            nessman: the one when     come or unjustified expenses which
         the husband of his mistress suddenly         lead to fines or as the legislator prefer
         returns home or the one when tax in-         to say “fines and costs imposed in the
         spectors suddenly walk into his com-         litigation, criminal and administrative
         pany. In such crucial moments, one           procedures in favor of the Republic of
         should either sustain the entire an-         Macedonia” pursuant to article 2 of
         ger of the betrayed husband or the           the Law on Tax Procedure. Fines are
         moment when the accounting books             higher if the visit by the tax inspec-
         would have to be open. Two evils of          tors takes place after parliamentary
         which one still cannot determine             elections or at moments of underper-

36 November 2015
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