Results 11 to 20 of about 5,769 (255)
TIME OF COMMISSION OF THE TAX CRIME [PDF]
Scientific Notes of V. I. Vernadsky Crimean Federal University. Juridical science, 2021 The question of determining the time of committing a tax crime is quite complex both in theory and in practice. Dispositions of articles on evasion of taxes, fees and insurance premiums indicate a mandatory feature of the objective side – the failure to submit mandatory documents; the doctrine and law enforcement practice are guided by the fact that it
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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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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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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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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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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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