The paper deals with the problem of mining production planning by means of deterministic and fuzzy linear programming (LP). After the introduction, short inspection of the general settings in deterministic and fuzzy LP model is presented. An application and a comparative analysis of results obtained by both LP models was demonstrated on the example of the Mining Basin “Kolubara”, with four working open pit mines (OPM). Along with the assessment that the LP is an effi cient mathematical modelling tool in mining planning, and after comparing advantages and defi ciencies of the deterministic and fuzzy LP, the conclusion states that it is necessary to involve both of LP model approach in searching for the optimal production plan. The fi nal selection of solution lies with the decision maker.

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.