Results 31 to 40 of about 5,557 (157)

KEPERCAYAAN TERHADAP OTORITAS PAJAK SEBAGAI PEMODERASI PENGARUH DETERRENCE FACTORS TERHADAP KEPATUHAN WAJIB PAJAK PRIBADI

Jurnal Akuntansi Indonesia, 2013
This study examines the role of trust to moderate the relationship between deterrence factors and taxpayer compliance behavior. Their compalince on tax regulation is hypothesized to be determined by three factors i.e. tax audit, tax fine and trust in tax
Dwi Ratmono, Nur Cahyonowati
doaj   +1 more source

La responsabilidad penal del asesor fiscal en el delito de defraudación tributaria del art. 305 CP español. La aplicación de la cláusula del actuar en lugar de otro

Nuevo Foro Penal, 2018
This paper exposes the criminal treatment that deserves the tax adviser who designs fraudulent plans and carries out executive acts that materially suppose the commission of the crime of tax fraud under the art.
Natalia Torres Cadavid
doaj   +1 more source

The Genesis of Economic and Financial Criminality [PDF]

Ovidius University Annals: Economic Sciences Series, 2022
Financial crime is a global problem and as globalization makes foreign markets more accessible, this becomes more apparent. Financial crime involves the illegal making of money through relationships with transnational organized crime, tax evasion ...
Mădălina Sperlea (Popescu Bordeni)
doaj  

Peculiarities of Revealing Tax Crimes Under Current Conditions

Сибирское юридическое обозрение, 2015
The article substantiates the need for further improvement of issues of bringing a criminal action on tax crime, detection and investigation of tax crimes.
L. Yu. Aksyonova, A. T. Anesheva
doaj   +2 more sources

從數位經濟下逃漏稅手法 論防制洗錢之對策 On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

交大法學評論, 2023
因為資訊與通信科技（Information and Communication Technology）突破 式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標，接續從實務角度觀察常見之稅務犯罪態樣 ...
梁建道 Ching-Tyo Liang
doaj  

An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]

The Retail and Marketing Review, 2014
Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
doaj  

COUNTERING TAX CRIMES [PDF]

Вестник Алтайской академии экономики и права, 2020
L.R. Barashyan, D.A. Kishka, G.G. Muselyan, R.D. Zhmurko   +3 more
openaire   +1 more source

Of Tax, Crime, and Happiness. An Interdisciplinary Research Review on Social Inequality. [PDF]

Neue Polit Lit, 2022
Pleinen J.
europepmc   +1 more source

LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES

POLICY LAW NOTARY AND REGULATORY ISSUES (POLRI)
This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr ...
Edwin Sulasdjono Subroto, Dudik Djaja Sidarta, Noenik Soekorini   +2 more
openaire   +1 more source

Integration of legislation on countering tax crimes in the EU: opportunities and limitations

Правоприменение
The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
doaj   +1 more source