o:2503 The determinants of tax evasion: empirical evidence from Serbia en Fiscal authorities globally face tax evasion as a complex problem. Since there are no precise parameters to measure the factors influencing tax evasion, there is a variety of different interpretations among authors researching this domain of fiscal policy. Reviewing the thematic literature, we found that tax evasion factors have not been thoroughly examined comparing the standpoints of individuals and legal entities. This paper analyzes the attitudes and perceptions of individuals and legal entities on tax evasion in the Republic of Serbia, as well as the differences between them. Identification of the differences in the determinants of tax evasion by the economic entities enables the creation of the optimal design of anti-evasion policy. Экономика. Информатика. 2021. Том 48, № 3 (514–527) 1552099 10.52575/2687-0932-2021-48-3-514-527 2024-03-30T23:52:54.571Z 44 yes 46 Jadranka Đurović- Todorović Faculty of Economics, University of Niš 2021 46 Marina Đorđević Faculty of Economics, University of Niš 46 Milica Ristić- Cakić Innovation Center, University of Niš application/pdf 505940 https://phaidrani.ni.ac.rs/o:2503 no yes 18 70 92000001 18A15