Information and communication technology development has brought significant changes to the taxation system, including the emergence of increasingly complex cybercrimes. This study aims to analyze the evolution of cybercrimes in the digital taxation system and the strategies and challenges in dealing with them. The method used is qualitative normative with a literature study approach. The study results indicate that cybercrimes in taxation include identity fraud, fake tax refund schemes, and international tax evasion, with significant financial impacts. Law Number 1 of 2024 concerning the Second Amendment to the UU ITE provides a more substantial legal basis but still requires harmonization with existing tax regulations. The handling strategy involves applying digital forensics, artificial intelligence, and international cooperation. The main challenge lies in the complexity of cybercrime, which continues to grow, and the need for more comprehensive regulations. This study concludes that a holistic approach is needed to strengthen rules, increase technological capabilities, and educate taxpayers to overcome taxation cybercrimes in the digital era.

In this paper, the author aims to address and problematize the adequacy of the criminal enforcement system in terms of the social adaptation and reintegration of convicted persons after serving a prison sentence, as well as to critically examine the potential problems and risks faced by this population. The humanization of the criminal enforcement system requires respect for the personal integrity and dignity of each individual, along with the implementation of appropriate programs and treatments aimed at behavior change and raising awareness about the harmful effects of criminal activity to achieve specific objectives. In this context, the legislator has prescribed a catalog of rights and established certain rules of conduct, particularly for specific categories, such as minors, individuals with mental disorders, persons with disabilities, and drug users. Special attention is given to juveniles due to their age, criminal-legal status, and the potential risk of recidivism (criminal reoffending), with a particular focus on sentencing and the execution of juvenile imprisonment. Accordingly, the paper centers on the social adaptation and reintegration of former offenders, with a particular focus on the real problems and challenges they face after serving their sentences and being released from correctional institutions.

In this paper, the authors focused on the concept, that is, the objective-subjective conception of the criminal offense of possession and enabling the enjoyment of narcotic drugs in the criminal law of Bosnia and Herzegovina, with a special emphasis on the detection and proof of this criminal offense. When considering the definition of the concept and abuse of narcotic drugs, the general social context was taken into account in order to properly understand the criminal law (substantive) and criminal procedural nature of this incrimination. In the criminal law (substantive) context, this criminal offense is specific for the reason that the legislator prescribed the actions of incitement and assistance, which are, by their nature, the actions of complicity, in this case, that is, in the case of this criminal offense - as independent actions. In addition, an analysis of the legal text and a brief comparative review is made. According to the above, the paper points out uneven or different legal solutions in the entity criminal laws and the law of Brčko District of Bosnia and Herzegovina. In the discovery phase, the complexity of gathering the initial information that indicates the existence of grounds for suspicion as a substantive legal condition for initiating and conducting an investigation, was emphasized. With regard to the implementation of certain criminal procedural actions, an update of the collection of necessary evidence, as well as the burden of proving this criminal offense and guilt, has been given.

Enforcement criminal law is a system of legal regulations that determine the procedure, manner and conditions for the execution of criminal sanctions. Serbia also implemented European standards in the execution of criminal sanctions, with special emphasis on the level of implementation of those standards in the area of execution of criminal sanctions, in its legislation. In addition to the standards related to the conditions of serving a prison sentence, the protection of the rights of persons deprived of their liberty, the manner of treatment of persons deprived of their liberty, protection against torture, inhumane or degrading treatment and punishment is particularly emphasized. In recent decades, the increasingly prevalent view is that criminal sanctions have a weak impact on reducing the crime rate, even less on the factors that cause and shape it. Prison sentences do not achieve objective effects in changing the criminal pattern of behavior of offenders, on the contrary, they have a greater effect on increasing the risk that the offender will repeat the crime. In the conditions of globalization, digitization and international legal harmonization, the system of execution of criminal sanctions requires a high degree of common international rules that define and regulate executive criminal legislation.

The focus of the authors’ interest is the criminal offense of embezzlement in the service, which we classify in the catalogue of corrupt criminal offences, by its nature, operationalization method, consequences and other specificities. In addition, it is a criminal offense from the catalogue of premeditated criminal offenses, so the paper pays due attention to the interconnection and cumulative conditionality of objective and subjective elements, that is, the action of execution and the subjective component. Special attention is directed to the discovery of the existence of this criminal offense, i.e. the realistic discovery possibilities and capacities, then the objectivesubjective concept based on the legal description of this criminal offense, and the aspect of gathering the necessary evidence in connection with establishing the existence of the criminal offense and guilt, considering the restrictive legal requirements. The complexity of discovering and proving this criminal offense arises from the very nature of this criminal offense and certain specificities that are directly related to the way it is operationalized. The criminal law autonomy and independence, as well as the clear differentiation of this criminal offense in relation to other related criminal offences, are emphasized in order to avoid (possible) wrong identifications, and with the aim of a better and more comprehensive understanding of the very nature of this criminal offence

Human life and body represent social values that have always been and remain the subject of criminal law protection. Precisely, the authors in the first part of the work point to the incrimination of the crime of murder throughout the historical era of Serbia and the neighboring countries, and also that the life and body of members of certain social classes were not subject to criminal law protection, and in certain eras the criminal law protection of life and body was not provided equally to every person. The continuous development of society and changes in all spheres led to the need for more and more contact between people, and their relationships led to various conflicts and the desire to be resolved at their own discretion. The second part of the work deals with conflict situations that led to mutual attacks in order to resolve the situations that ended with an attack and endangering the physical integrity of people. Thus, when studying the criminal offense of murder, which is one of the classics, perhaps even the oldest criminal offense which has already been discussed so much from a theoretical point of view and, at first glance, it seems that everything has already been said, there are still a lot of disputed questions that need to be discussed, in a theoretical, criminological sense, as well as to clarify the problems that arise in judicial practice. Some research indicates that a high percentage (even over 80 percent) of perpetrators of criminal acts would not have started committing criminal acts if they had known for sure that they would be discovered as perpetrators of the same. Research data indicate that violence in Serbia has increased by 74%. The third part of the work deals with the incrimination of the most serious criminal offense from the aspect of modern and international criminal law, as well as their recommendations for the purpose of prevention and repression.

In this paper, the attention is focused on the efficiency of the criminal procedure, with a special focus on the efficiency of the criminal process entities in terms of elucidating and solving a specific criminal matter. In connection with the above, the authors recognized and identified the key procedural problems related to the timely, efficient and legal detection and proof of the criminal act and guilt. Given that a significant period of time has passed since the last general reform of the criminal procedure legislation, sufficient for a critical analysis, a critical review of all phases of the criminal procedure was carried out with the intention of actualizing and problematizing certain legal solutions of a procedural nature (detective activity, investigation concept, standards evidence, evidentiary role of the prosecutor, drawing up/filing of the indictment, complexity of discovery and proof, etc.) on which the efficient and legal conduct and finalization of criminal proceedings directly depend. Also, modern forms of criminality, especially specific forms of organized crime, demand from the legislator the adequacy of the legal norm in terms of achieving a legitimate legal goal related to the effective and energetic fight against crime as a complex social phenomenon and achieving adequate results of criminal justice.

Guilt of minors is the focus of scientific and professional thematization, which has gained regional relevance through numerous tragic events, i.e. crimes committed by minors. Tragic events, with minors as perpetrators of the most serious crimes, require reconsideration and analysis of both current situation in the field of preventive work, and the current situation the field of prescribed legislative solutions in the field of criminal law. In this paper, the authors referred to the legislative aspects of the guilt of minors, where the focus of the paper is on the concept of guilt in juvenil criminal law and the perception of quilt from aspects of prescribed criminal sanctions for minors and the conditions for their imposition and the age limits of the capacity of minors to bear quilt. Certain aspects of the prescribed incriminating behavior of minors and their causal connection with the quilt of the parents, are also problematized. In this sense, an overview is given of the challenges of searching for appropriate de lege ferenda solutions, as well as dilemmas and shortcomings arising from the dubious nature of certain prescribed provisions that are directly related to the delinquency of minors.

The subject of this paper is the criminal-legal aspects of corruption in Bo- snia and Herzegovina. The author’s intention is to divert your attention and point out the legal and social specifics of corruption as legal and social phenomenon that under special attention of scientific, expert and gene- ral public for a reason. Respectfully, there is no area of human action or interaction that is immune to corruption. However, the institutional re- action of state to this criminality must be adequate and proportional to the needs of research and evidence in order to achieve desired results of criminal judiciary. Special attention is directed to the problem of defini- tion and understanding corruption with all its complex dimensions and the inability to coordinate one universal and comprehensive definition of this term. Also, this essay emphasizes problems of complexity of revealing the existence of these criminal acts and the aspect of verifying, i.e. proving the existence of these corruptive actions, while appreciating restrictive law conditions, materials and process.

Predmet ovog rada su krivično-pravni aspekti korupcije u Bosni i Herce- govini, te intencija autora da skrenu pažnju i ukažu na određene pravne i društvene specifičnosti korupcije, kao pravnog i društvenog fenomena koji sa razlogom zavređuje posebnu pažnju naučne, stručne i opšte jav- nosti. Uvažavajući da ne postoji ni jedna oblast ljudskog djelovanja koja je imuna na korupciju, državna institucionalna reakcija na ovaj krimi- nalitet mora biti adekvatna i srazmjerno potrebna realnim otkrivačkim i dokaznim potrebama u cilju postizanja adekvatnih rezultata krivičnog pravosuđa. U vezi s naprijed navedenim, posebna pažnja je usmjerena na problem definisanja i shvatanja korupcije, cijeneći njegovu složenost i nemogućnost usaglašavanja jedne univerzalne i sveobuhvatne defini- cije ovog pojma. Takođe, u radu su apostrofirani problemi koji se odno- se na kompleksnost otkrivanja postojanja ovih krivičnih djela kao i na aspekt utvrđivanja, odnosno dokazivanja koruptivnih krivičnih djela, cijeneći restriktivne zakonske uslove materijalne i procesne prirode.