Smuggling as a Form of Illegal Evasion of Public Revenue

7 Pages Posted: 20 Nov 2018

See all articles by Edin Čolaković

Edin Čolaković

University of Modern Science CKM Mostar

Date Written: September 8, 2016


In modern societies today complete legal descriptions of criminal offenses, related to the illegal audit of public revenues usually appear as tax evasion, customs fraud and smuggling. It will be the crime of smuggling phenomenon, as one of the forms of illegal evasion of public revenue, specifically is criminal offense, which is mainly related to the illegal transfer of goods, across the customs line, avoiding customs controls. Smuggle can also be people, weapons, medicines, drugs, information and data, artwork, plants, animals, software, copyrights, etc. The paper points to the smuggling of goods and services as the growing phenomenon of classical and organized crime. The aim of this work is that through the observation of case studies of the phenomenon of smuggling luxury goods, point to one of the modus operandi forms of smuggling luxury goods from EU countries, on the territory of Bosnia and Herzegovina. The paper also presents the results of scientific tests and research, legal and regulatory restrictions in Bosnia and Herzegovina, to combat illegal evasion of public revenue.

Keywords: smuggling of goods and services, crime, public revenues, research

JEL Classification: E26, H26, K14

Suggested Citation

Čolaković, Edin, Smuggling as a Form of Illegal Evasion of Public Revenue (September 8, 2016). 2016 ENTRENOVA Conference Proceedings. Available at SSRN:

Edin Čolaković (Contact Author)

University of Modern Science CKM Mostar ( email )

Bosnia and Herzegovina

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