Results 11 to 20 of about 5,557 (157)
Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector
Jurnal Penelitian Hukum De Jure, 2023 Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax ...
Yoserwan Yoserwan
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Nuevo Foro Penal, 2015 In the following article we analyze the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defends the viability of the
Alfredo Alpaca Pérez
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Algorithms of network data analysis in the disclosure of a tax crime scheme
Безопасность информационных технологий, 2022 The paper considers the possibility of using network (graph) analysis tools in the disclosure of a tax crime scheme and the formation of a strategy for its investigation.
Sergey V. Duga +2 more
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Struggle against transnational crime: Combating money laundering, tax evasion and regulation of Bitcoin in Serbia [PDF]
Војно дело, 2017 The research presented in this paper refers to the examination of legal and related regulations in the struggle against money laundering, tax evasion and Bitcoin in Serbia, within the framework of the national strategy for combating transnational ...
Đorđević Zoran +3 more
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Ceza Hukuku ve Kriminoloji Dergisi, 2022 This study deals with the question of harmonization between tax and criminal proceedings in Turkish law resulting from the condition of “sufficiently close in substance and in time” as applied within the scope of Article 4 of Protocol No. 7 (P7-4) of the
Barış Bahçeci
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The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
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OECD’s global principles and EU’s tax crime measures [PDF]
Journal of Financial Crime, 2020 Purpose This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. Design/methodology/approach The study is guided by the combination of traditional and innovative research methods drawn from criminal law and ...
Turksen, Umut, Abukari, Adam
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The Interconnections between Tax Crime, Organized Crime, and Corruption
, 2023 Abstract This chapter explores the interconnections between tax crime, organized crime, and corruption from phenomenological, conceptual, and legal perspectives to shed light on under-explored phenomena and their impact on the EU institutions and Member States.
U Turksen, D Vozza, F Reger, A Djakovic
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Pidana Perpajakan dalam Perspektif Hukum Islam
Al-Manahij: Jurnal Kajian Hukum Islam, 2017 In some countries, tax is one of the primary incomes for the states revenues. Countries with high tax often have problems from citizens such as tax avoidance, evasion, manipulation and other efforts to reduce their obligation of tax.
Farkhani Farkhani
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Recent Instruments to Address Financial Crime. The Case of Romania [PDF]
Ovidius University Annals: Economic Sciences Series, 2019 In recent years, the financial crime became a matter of major concern in the European Union and at the level of the Organization for Economic Cooperation and Development (OECD).
Oana Maria Neagu
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