Results 1 to 10 of about 25,660 (105)

Persuasive model of reaction towards tax avoidance in penal fiscal regulations

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
doaj   +12 more sources

Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia [PDF]

Zbornik Radova Pravnog Fakulteta u Nišu, 2021
Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Dimić Suzana
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Tax violations of the Decree on Fiscal Benefits and Direct Grants for Mitigation of Economic Consequences of COVID-19 Pandemic [PDF]

Anali Pravnog Fakulteta u Beogradu, 2020
The subject of our analysis are tax offenses in the Republic of Serbia related to abuse and subsequent loss of rights to fiscal benefits and direct grants. The article points out that tax offenses, as is the case with taxes, can only be introduced in law.
Đokić Minja, Rilaković Ilija
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
doaj   +1 more source

Initiation of Proceedings in a Case of Tax Offense as a Premise for Suspending the Limitation Period for a Tax Liability in Polish Law

Financial Law Review, 2022
The subject of the article is to discuss the premise for the suspension of the limitation period for a tax liability, concerning the initiation of proceedings in the case of a tax offense, about which
Tomasz Gwóźdź, Dominik Kołodziej
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FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE) [PDF]

Probacja
The article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime.
Michał Błoński
doaj   +1 more source

Penal fiscal liability of bailiff as the VAT payer

Prawo Budżetowe Państwa i Samorządu, 2016
This paper discusses the range and essence of penal fiscal liability court bailiff. The bailiffs being the VAT payers are required to calculate, collect and pay VAT on amount received from the sale of property in execution mode.
Fabian Nalikowski
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Criminal Law- Reckless Endangerment and Coercion- Union Officials May be Liable to Criminal Prosecution in Strike of Essential Public Employees. People v. Vizzini, 78 Misc. 2d 1040, 359 N.Y.S.2d 143 (Sup. Ct. 1974). [PDF]

, 1975
Defendants, officers of the Uniformed Firefighters Association (UFA), were charged with reckless endangerment in the second degree, attempted coercion, reckless endangerment of property, and related crimes. The basis of these charges was the five and one-
Quinn, James Clark
core   +2 more sources

What Developments in Western Europe Tell Us About American Critiques of Corporate Criminal Liability [PDF]

, 2004
Although corporate criminal liability has been recognized in the United States for nearly a century, contemporary academic commentators have questioned its legitimacy and argued that it is inferior to its alternatives: civil liability for the corporation
Beale, Sara Sun, Safwat, Adam
core   +3 more sources

The Development and Evolution of the U.S. Law of Corporate Criminal Liability [PDF]

, 2014
In the United States, corporate criminal liability developed in response to the industrial revolution and the rise in the scope and importance of corporate activities.
Beale, Sara Sun
core   +1 more source