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Investigation of tax crimes

2023
The textbook, based on the current legislation and materials of investigative and judicial practice, reveals the specifics of taxation, gives criminal-legal, criminal-procedural and criminalistic characteristics of tax crimes provided for in Articles 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation, examines the specifics of ...
Elena Bykova   +5 more
openaire   +1 more source

Crime, Punishment and Tax

Review of Law & Economics, 2008
This article studies the effects of income taxation on enforcement of business regulations. The key result is that income taxation makes it less socially costly to enforce the law and therefore allows the attainment of a higher level of deterrence.
openaire   +2 more sources

Taxing guns vs. taxing crime: An application of the “market for offenses model” [PDF]

open access: possibleJournal of Policy Modeling, 2010
The interaction between offenders and potential victims has so far received relatively little attention in the literature on the economics of crime. The main objective of this paper is twofold: to extend the "market for offenses model" to deal with both "product" and "factor" markets, and to apply it to the case where guns are used for crime commission
Isaac Ehrlich, Tetsuya Saito
openaire   +2 more sources

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