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Open Journal of Applied Sciences, 2014 This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and ...
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Fiscal Crimes Related to Tax Avoidance
Studia i Materiały Wydziału Zarządzania UW, 2022 Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law. Criminal fiscal law plays a key role in protecting the tax interest of a public-law entity, and more broadly, the financial interest of the state.
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THE CRIMINAL LIABILITY OF CORPORATE TAXPAYER IN THE PERSPECTIVE OF TAX LAW REFORM IN INDONESIA
Mimbar Hukum, 2017 The raise of tax evasion by corporation has been detrimental of state revenue, so it is required to ascertain the persona in crime and formulation of in absentia investigation of the corporate taxpayer crime in Indonesia.
Henry Dianto Pardamean Sinaga
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Tax Fraud Reduction Using Analytics in an East European Country
Axioms, 2023 Tax authorities face the challenge of effectively identifying companies that avoid paying taxes, which is not unique to European Union countries. Limited resources often constrain tax administrators, who traditionally rely on time-consuming and labour ...
Tomas Ruzgas +5 more
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Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province
Open Access Indonesia Journal of Social Sciences, 2023 Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay.
null Zainudin Hasan +2 more
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Recognition of criminal activities in the process of audit of financial statements [PDF]
Ekonomski Pogledi, 2016 Lately, fraud in the financial statements of the company are becoming more frequent. According to the legal framework of a broad concept of crime,it is not the rare case that the leadership misrepresents financial statements for maintaining investors ...
Gavrilović Marina
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CONTROVERSIAL ASPECTS REGARDING TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 Throughout the paper, we have highlighted some controversial aspects regarding the crime of tax evasion, referring to some important decisions of the High Court of Cassation and Justice and also of the Bucharest Court of Appeal.
Mircea-Constantin SINESCU +1 more
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Crime Treasure Islands: Tax Havens, Tax Evasion and Money Laundering [PDF]
Journal of Economics and Business, 2020 Globalization has encouraged the introduction of economic crime at the international level. Organized crime easily entered in legitimate activities through money laundering operations. In this context "tax havens" play an essential role in the globalization of financial crime.
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Deconstructing the Dimensions of Tax Crimes
, 2023 Abstract This chapter introduces the complexity of tax crimes in Europe. It discusses different national legal definitions and policy approaches to tax and tax crime in line with resources and institutional settings of prosecution. Tax crimes raised concern in all jurisdictions while also having an international dimension.
U Turksen +3 more
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FEATURES OF FORENSIC CHARACTERISTICS OF TAX CRIMES
Law Нerald of Dagestan State University, 2021 The article reveals the concept and structure of criminalistic characteristics of tax crimes. As structural elements, data on the identity of the criminal, the place, time and conditions of committing tax crimes, the object and subject of the crime, and the reasons that contribute to its Commission are considered.
T. B. Ramazanov, A.M. Yarakhmedov
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