Results 11 to 20 of about 1,791 (140)
Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
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
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A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW [PDF]
In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease
Krzysztof Czichy
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Hepatitis A virus infection in Brazilian correctional facilities [PDF]
Hepatitis A virus (HAV) infection is transmitted by the fecal-oral route, through interpersonal contact and ingestion of contaminated food or water. Prisoners are at higher risk of acquiring HAV infection mainly due to the environment of closed penal ...
Lisie Souza Castro +11 more
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The main assumption of this paper is that the contemporary transformation of the State and its role in the Western world has generated a significant reaction in the area of criminal law and this has led to a substantial reformulation of theories of ...
Mizrahi, Esteban
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations
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
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The COVID-19 Crisis in Romania: A Hypothesis around Penal Populism and Legal Culture
In this paper I seek to present a working hypothesis to be eventually developed in a future contribution, namely that the COVID-19 crisis exposed some problematic behaviours evocative of an authoritarian ethos on the part of both public authorities and ...
Alexandra Mercescu
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Non-Punitive Reaction Measures in Polish Petty Offences Law
The subject of this article is non-punitive reaction measures (non-punitive means of reaction) existing in Polish petty offences law. The Polish Code of Petty Offences, in addition to penalties and penal measures, provides for non-punitive measures of ...
Katarzyna Banasik
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Lowering the age of criminal responsibility: The greatest dilemma? [PDF]
Two mass murders that took place at the beginning of May 2023 disturbed and shocked the public in Serbia. The mass murder that took place in the Elementary School "Vladislav Ribnikar" in Belgrade, in which the perpetrator was a boy who was under the age ...
Ćopić Sanja
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Juridical and legal Rereading of the criminalization of pretending to fasting in Iran's Islamic Penal Code and Afghanistan's Penal Code. [PDF]
One of the most important general and comprehensive orders of Islam is fasting in the holy month of Ramadan, which does not differentiate between the rich and the poor, the rich and the poor, and all people with conditions are obliged to fast without any
Ahmadzaki Zaka, Abbas Salmanpour
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This article examines from a criminal and criminological perspective the reasons that make the perpetrator of a criminal act choose between assuming responsibility or avoiding criminal liability, based on the theories of criminologists and philosophers ...
Costică Ciocan
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