Tax evasion is a criminal act of formal character. It means that there are legal acts which complete the disposition of this criminal act, and through which paying taxes, the characteristics of the tax payers and their rights and obligations, then the kinds and competence of certain tax violation organs are regulated. The protection object is the tax system of certain country. As a doer of this criminal act there appears any person characterized as a tax payer. The criminal act of tax evasion can be done by doing or non-doing. In order this criminal act to be existed, it is necessary to make a certain material-legal assumption - an objective condition of incrimination. This criminal act has its qualificatory circumstances too. and that is a level of obligation whose paying is tried to be avoided and which is included into the content of the doer's guilt. The main characteristic of the tax evasion is illegal acting, that is violating legal regulations directly which can be sanctioned and because of which a tax payer is 'worried' to be revealed. Criminal acts concerning taxes, especially tax evasion (in French - fraude fiscale, in German - steuerbetrug) represent extremely socially dangerous kinds of behaviour of an individual or groups. These are all legal participants such as companies, institutions or other organizations whose violating regulations endanger financial interests of the whole society directly or indirectly. In this way they make great damage to the whole social financial system.

Krivica je opsti subjektivni elementi, a svi ostali opsti elementi su objektivni. Kriminalni motiv, kao unutrasnji povod i uzrok kriminalnog ponasanja, manifestuje se kroz opste i posebne elemente izvrsenog krivicnog dela. Buduci da krivica ima dvostruku funkciju u nauci krivicnog prava (1-krivica je opsti subjektivni element krivicnog dela; 2-krivica je sadržina krivicnopravne odgovornosti u formi umisljaja i nehata), i kriminalni motiv kao psiholosko-voljni (subjektivni) segment krivice, takođe, ima dvostruku funkciju. Sadržina i stepen krivice (umisljaja i nehata) je određen, delimicno ili u potpunosti, kvalitetom kriminalnih motiva i motivacije, tj. nema krivice bez kriminalnih motiva i kriminalne motivacije. Motiv je istovremeno i subjektivna (tj. psiholosko-voljna) i normativna, krivicnopravna kategorija. U krivicnopravnom smislu motiv je integralni psihicki faktor koji stvara i determinise kriminalno ponasanje koje se sastoji u izvrsenju krivicnopravne radnje. Pravilno razumevanje kriminalnih motiva i kriminalne motivacije, neophodno je zbog poboljsavanja kvaliteta delatnosti državnopravnih organa i sudova u sferi krivicne jurisprudencije, a narocito kod pravne kvalifikacije krivicnih dela i odmeravanja kazne za njihovo izvrsenje. Cilj je rezultat koji covek želi da ostvari svesnom i voljno preduzetom radnjom. Predstava o cilju je psiholoska kategorija. Svaka ljudska radnja je ciljna, zato sto je usmerena na ostvarenje nekog rezultata. Cilj je sadržan u efektu koji se realizuje preduzimanjem radnje, a manifestuje se kao protivpravna posledica krivicnog dela kojoj ucinilac teži. U krivicnom pravu, cilj se poklapa sa onom protivpravnom posledicom krivicnog dela kojom se zadovoljava kiriminalni motiv. Motiv i predstava o zabranjenoj posledici, s jedne strane, i realno ostvarena protivpravna posledica krivicnog dela, s druge strane, su apsolutno podudarne kod predumisljaja i direktnog umisljaja. Kod eventualnog umisljaja postoji relativna podudarnost između predstave o posledici i realne protivpravne posledice krivicnog dela. Predstava o protivpravnoj posledici kod umisljajne krivice ulazi u motivacioni tok i pojacava voljnu aktivnost usmerenu na realizaciju te posledice. Za razliku od umisljajne, nehatna krivica se zasniva na nemarnom ili nepažljivom ponasanju ucinioca. Ovde motiv nije kriminalan i deluje samo u odnosu na radnju koja nije protivpravna. Osnov krivice i prekora kod nehata se nalazi u obavezi ucinioca da je prema subjektivnim okolnostima mogao, a prema objektivnim okolnostima morao, imati svest i volju u odnosu na nastalu protivpravnu posledicu krivicnog dela. Krivicnopravna i kriminoloska analiza konkretne kriminalne motivacije predstavlja izucavanje psiholoske strukture licnosti konkretnog ucinioca i psiho-eticko-pravno ocenjivanje njegovih ponasanja i delatnosti. Uspeh krivicnog suda u ostvarivanju principa utvrđivanja krivice u krivicnom postupku zavisi od profesionalnog i licnog moralnog kvaliteta sudija krivicara, a kvalitet sudija krivicara zavisi od kvaliteta motiva /ne/uticaja izvrsne vlasti na sudsku vlast u jednoj državi.

In this scientific work, the author dr Aleksandar Djuric investigates and analyses criminal motivation of corruption incrimination through the valid Criminal Law of Serbia and the corruption unification: organizational criminal - institutionalized criminal. Like the previous question in considering cause consequence relationship between criminal motivation and incriminated corruption, the author sets determination of essence of the terms: 'corruption', 'criminal motive' and 'criminal motivation'. Criminal motive is an integrated psychological factor creating and determining the criminal behavior, which consists of undertaking and executing the criminal law act. Criminal motive is also a psychologically-normative category of guilt as subjectively specified criminal act. Criminal motivation is an integral psychological (motivational) process of creating, developing, differentiation, realization of criminal motives. The functions of criminal motivational process are creative, selective, determining, confirming, regulating, controlling. The mentioned functions of criminal motive and criminal motivation determine the guilt and the degree of guilt (premeditation and involuntary manslaughter). The guilt determine principal is valid in a criminal trial. While determining the guilt the criminal court has to determine the content and the sort of the criminal motive, the content of criminal motivation and its influence on the content of the guilt. The court mostly determines greed to be the basic criminal motive with the corruption incrimination (bribe giving and bribe taking). By analyzing of the corruption incriminations in Criminal Law of Serbia, the author realizes that the criminal motives (mostly greed) are present directly or indirectly in the law normatives of the corruption incriminations. The author determines the content of the term 'corruption' by following the formula: GREED = PROFIT + LOVE = INDIVIDUAL PSYCHOLOGICAL ANTAGONISM (the cause of personality split, i.e. multiple soul disorder of psychological character). The author points out that - in case of early diagnosis of the causes of greed - we can easily treat the causes and the consequences as well, i.e. the corruption-organizational criminal-institutional criminal. Greed motive should be legally defined as a gained personality feature and unreasonable, unlimited, egoistic need or greed to gain profit. Greed has got a very intensive, concentrated mental energy which makes people proactive. It should be classified into profitable greed grades like: the profitable greed one (criminal motive being the facultative law qualificative element), the profitable greed two (criminal motive motive being the facultative law hard accusing element). In the end - The Criminal Motivation Law should be necessarily established. In accordance with the NGO report of Transparency International and Belgrade Centre for Human Rights, 2008, the author considers the physical influence of corruption to the gaining and law protection of human rights in Serbia. The main cause of non respecting the rights in Serbia is inside the executive authorities in Serbia. The Serbian executive authorities do not protect or execute the regular law. The reason for such a state the author finds in the social phenomenon called 'corruption-organizational criminal-institutional criminal'. The author finds the corruption so deeply implemented inside of the psychological structure of a civilian personality of an individual that it easily turns into organizational or institutional criminal act. The causes of corruption can and has to be cured. Concerning the corruption consequences sanation, as well as the organizational and institutional criminal acts being at the more perfidy grades of corruption - the author suggests the sequence of preventive and repressive measures. The quality and the sanation measure effectiveness depend on the personality types as well as the quality and intentions of the people engaged in the executive authorities in Serbia. If the state doesn't control the corruption, the corruption will control the state.

In accordance with recommendations of the GRECO Group (a group of states against corruption) Ukraine has to develop immediately a detailed plan of acts aimed at the realization of the national anti-corruption strategy. The plan of acts must as far as it is possible take into account a possible cooperation and assistance of the international community. At the same time a number of phenomena are observed in Ukraine, that prevent the realization of the global initiatives of the President of Ukraine Viktor Yuschenko, aimed at decreasing the level of corruption in the governmental sector of the country. The main aspects that worsen the problem of corruption in Ukraine are as follows: insufficient maturity of the civil society democratic institutions that are insufficiently developed and unable to control the activities of the representative and executive authorities; the non-government organizations declaring their anti-corruption purposes (approximately 200 of them are operating in Ukraine) have no real influence on the situation; the country lacks political and social traditions of a public exposure of corrupt officials; the publication of facts of the corruption in the mass media does not always have an adequate response of the public the law-enforcement authorities and first of all judicial authorities. The procedure of punishment for corruptive acts provided for in the Corruption Fighting Law of Ukraine has not become an efficient means of fighting this phenomenon and provides only an administrative liability. According to the opinion of domestic and national experts this Law does not meet the international standards and contributes to the formation of a negative image of Ukraine as a state that does not have adequate legal mechanisms and a political will to fight the corruption. It is suggested in the recommendations given on the basis of the results of monitoring carried out in 2007 that Ukraine should revise the system of the administrative liability for the corruption in order to establish a clear practice of treating cases related to the commitment of corruptive infringements as criminal offences. The work performed in order to execute the Agreement of Implementation of a Threshold Program of Challenges of Millennium Corporation Intended for the Decrease of the Corruption Level in Ukraine signed by the Governments of Ukraine and the USA in December 2006 and the joint project of the Council of Europe and Ukraine entitled 'Anti-Corruption Project in Ukraine' (a project of UPAC) is insufficiently efficient. The obligations of Ukraine under the said projects provide for a number of measures: the strengthening of the civil society functions related to the tracing and exposure of corruption in the governmental organizations, reforms in the sphere of legal procedure, improvement of the application of the ethic and administrative standards and public control of the execution thereof, improvement of the efficiency of application of the corruption fighting standards and procedures in the system of higher education.