Results 1 to 10 of about 5,557 (157)
The impact of goods and services tax increase on economic crime: Evidence from China’s tobacco tax hike [PDF]
Tobacco Induced DiseasesIntroduction Despite the acknowledged interconnection between socioeconomic environment and economic crime, research on the relationship between Goods and Services Tax (GST) and economic crime is scarce because of their complicated relationship.
Xuanxuan Zhang, Zili Zhang
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CRIME TAX AND FINANCIAL FRAUD AS A THREAT TO PUBLIC FINANCES IN POLAND [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2014 The paper attempts to identify the scale of fiscal crime perpetrated in Poland in terms of two tax liabilities: the value of goods and services (VAT) and excise duties.
Jacek BINDA, Ryszard Bełdzikowski
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Jurnal Akuntansi, 2022 Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax.
Zahra Jihadia El Fitria Ramadhani +1 more
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TAX EVASION. A CRIME THAT REQUIRES A MATERIAL RESULT OR ONLY A STATE OF DANGER? [PDF]
Challenges of the Knowledge Society, 2021 Although tax evasion has been incriminated as a crime in Romania for almost 100 years, in the doctrine and judicial practice there are still presented contradictory points of view regarding the requirement result as constituent element of crime.
Radu-Bogdan CĂLIN
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Earned income tax credit and crime [PDF]
Contemporary Economic Policy, 2021 AbstractThis study examines the relationship between earned income tax credit (EITC) laws and crime. Using data from 1999–2017, a period with 73 state EITC changes, I evaluate the effects of state‐level EITCs on violent and property crime. Estimating difference‐in‐differences models, I find that higher EITCs are associated with significant reductions ...
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Tax crimes as the leading form of economic crime [PDF]
Pravo i privreda, 2020 The financing of the vital interests of the social community justifies tax coverage, but taxpayers, due to the reduction of their economic power, perceive it as a burden. As a result, they resort to various modalities of behaviour - from changes in their economic decisions, which are spread to the economy through the market mechanism, to various forms ...
Suzana Dimić, Vanda Božić
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, 2022 This publication focuses on the benefits of interagency cooperation between tax authorities and law enforcement agencies working on preventing, detecting, and recovering the illicit financial flows derived from tax evasion, corruption, and money laundering.
Brun, Jean-Pierre +7 more
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SELECTED POSSIBILITIES OF IDENTIFYING TAX CRIMESIN THE SLOVAK REPUBLIC [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2015 The article presents traceability of tax offenses by specialized instruments of internal security system of the Slovak Republic. It presents the functioning and tasks of the Police Financial Intelligence Unit and describes legal basis for the fight ...
Józef Stieranka, Jacek Dworzecki
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Does Tax Evasion Affect Economic Crime? [PDF]
SSRN Electronic Journal, 2018 AbstractThis paper examines the effect of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury.
Argentiero, Amedeo +2 more
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Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]
الرافدین للحقوق, 2009 The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
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