Results 1 to 10 of about 199,700 (303)
Przestępstwa skarbowe związane z uchylaniem się od opodatkowania
Studia i Materiały, 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.
Karol Szymon Orzeszak
doaj +2 more sources
A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen [PDF]
Journal of Business Management and Accounting, 2011 This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.
Khaled Salmen Yaslam Aljaaidi +2 more
doaj +3 more sources
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
doaj +15 more sources
Analysis of Factors Affecting The Commission of Tax Crimes [PDF]
پژوهشهای حقوقی, 2023 Taxes are recognized as sustainable government revenues. Hence, the requirement for taxpayers and citizens to adhere to taxes can be the key to developing and improving social welfare and economic growth and development. This research has been written in
Seyed Mahdi Ahmadi Mousavi +1 more
doaj +1 more source
Investigating behavioral economics in tax evasion decision making phenomenon: a tax crime scenario approach [PDF]
تصمیم گیری و تحقیق در عملیات, 2023 Purpose: Most tax policies are based on how taxpayers make decisions based on classical economic models. However, studies show that conventional decision-making models, which are designed without socio-psychological foundations and based only on economic
Najme Esmaeil Darjani +2 more
doaj +1 more source
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
doaj +1 more source
Concurrence of Crimes under Ethiopian Law: General Principles vis-à-vis Tax Law
Mizan Law Review, 2023 One or successive act(s) may lead to multiple criminality. According to the principle of unity of guilt and penalty, however, one provision punishes the combination of acts flowing from a single criminal guilt.
Leake Mekonen Tesfay
doaj +1 more source
Earned income tax credit and crime [PDF]
Contemporary Economic Policy, 2021 AbstractThis study examines the relationship between earned income tax credit (EITC) laws and crime. Using data from 1999–2017, a period with 73 state EITC changes, I evaluate the effects of state‐level EITCs on violent and property crime. Estimating difference‐in‐differences models, I find that higher EITCs are associated with significant reductions ...
openaire +2 more sources
Tax crimes as the leading form of economic crime [PDF]
Pravo i privreda, 2020 The financing of the vital interests of the social community justifies tax coverage, but taxpayers, due to the reduction of their economic power, perceive it as a burden. As a result, they resort to various modalities of behaviour - from changes in their economic decisions, which are spread to the economy through the market mechanism, to various forms ...
Suzana Dimić, Vanda Božić
openaire +1 more source
, 2022 This publication focuses on the benefits of interagency cooperation between tax authorities and law enforcement agencies working on preventing, detecting, and recovering the illicit financial flows derived from tax evasion, corruption, and money laundering.
Brun, Jean-Pierre +7 more
openaire +3 more sources