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Porezni sistem BiH predstavlja jedan od ključnih nositelja u održavanju stabilnosti i poticanju razvoja gospodarstva BiH. PDV prevare nisu ozbiljna prijetnja samo za prihode države BiH nego i za funkcioniranje cjelokupnog tržišta, pa se može reći da su to specijalni oblici kriminala, koji nanose veću materijalnu, odnosno finansijsku štetu nego klasični kriminal i predstavljaju izuzetno društveno opasno ponašanje fizičkih ili pravnih lica. Borba protiv PDV prevara i općenito prevara po osnovu neizravnih poreza u svim porama sistema, a posebno u tužiteljstvu i policiji, neophodan je uvjet za opstanak sistema. Vršenje kaznenih djela iz oblasti neizravnih poreza može biti podstaknuto nekažnjavanjem ili nedovoljnim kažnjavanjem, što veoma brzo može dovesti do bogaćenja određenih slojeva društva koji postaju elita u ekonomskom i političkom životu. Takvi slojevi društva prvenstveno su loša slika i loši predstavnici naše države jer takvim postupanjem upućuju na ponašanja puna ličnih interesa i vode zemlju ka putu egoizma, što nikako ne bi trebalo predstavljati ideal kojem treba težiti, već upravo suprotno. Jedino odlučna borba, uz primjenu i preventivnih i represivnih metoda suzbijanja prijevara, u kojoj nema mjesta za nedodirljive, treba postati kategorički imperativ ponašanja i djelovanja. ; Tax system of Bosnia and Herzegovina /BiH/ is one of the key factors in keeping the stability and incitement of BiH economy development. VAT frauds are not serious threat just to the incomes of the BiH state but also for functioning of entire market, so we can say that those are special forms of crimes, which cause more material i.e. financial damage than classic crimes and represent extremely socially dangerous behavior of natural persons or legal entities. The fight against VAT frauds, and frauds in general, based on the indirect taxes in all aspects of the system, and especially in the prosecution and the police is necessary requirement for survival of the system. Committing indirect taxes felonies can be incited by non-punishment or insufficient punishment, which in a short time period can bring to enrichment of certain levels of society that become elite in economic and political life. Such levels of society priory give poor image and poor representatives of our state, because with such behavior the same are indicating the behaviors full of personal interests and are leading the country toward the egoism, which should not represent an ideal to reach for at all but quite the opposite. Only the strong fight, with application of preventive and repressive methods of preventing the frauds, in which there are no untouchables, should priory become a categorical imperative in behavior and action.