Results 111 to 120 of about 2,248 (157)
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2023
The textbook, based on the current legislation and materials of investigative and judicial practice, reveals the specifics of taxation, gives criminal-legal, criminal-procedural and criminalistic characteristics of tax crimes provided for in Articles 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation, examines the specifics of ...
Elena Bykova +5 more
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The textbook, based on the current legislation and materials of investigative and judicial practice, reveals the specifics of taxation, gives criminal-legal, criminal-procedural and criminalistic characteristics of tax crimes provided for in Articles 198, 199, 199.1, 199.2 of the Criminal Code of the Russian Federation, examines the specifics of ...
Elena Bykova +5 more
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rle, 2008
Abstract This article studies the effects of income taxation on enforcement of business regulations. The key result is that income taxation makes it less socially costly to enforce the law and therefore allows the attainment of a higher level of deterrence.
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Abstract This article studies the effects of income taxation on enforcement of business regulations. The key result is that income taxation makes it less socially costly to enforce the law and therefore allows the attainment of a higher level of deterrence.
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Taxing guns vs. taxing crime: An application of the “market for offenses model” [PDF]
Journal of Policy Modeling, 2010 The interaction between offenders and potential victims has so far received relatively little attention in the literature on the economics of crime. The main objective of this paper is twofold: to extend the "market for offenses model" to deal with both "product" and "factor" markets, and to apply it to the case where guns are used for crime commission
Isaac Ehrlich, Tetsuya Saito
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Journal of Money Laundering Control, 1997
Illegally acquired gains are taxable, according to the judge‐made law of common law countries. Revenue codes are surprisingly silent on the subject. For a short while, though, things were different in the USA. Congress received its legislative power to tax ‘incomes from whatever source derived’ with the passage of the 16th amendment in 1913.
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Illegally acquired gains are taxable, according to the judge‐made law of common law countries. Revenue codes are surprisingly silent on the subject. For a short while, though, things were different in the USA. Congress received its legislative power to tax ‘incomes from whatever source derived’ with the passage of the 16th amendment in 1913.
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Professional crime in the tax sphere
Вестник Московской академии Следственного комитета Российской Федерации, 2023В статье проанализировано влияние цифровизации экономики, банковской, налоговой и финансово-хозяйственной сфер деятельности на формирование профессиональной преступности в налоговой сфере. Выявлены признаки современной налоговой профессиональной преступности, факторы, способствующие формированию профессиональной преступности в налоговой сфере ...
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Taxes
The article gives a description of tax crimes. Currently, the role of taxes in the economic system is significant, since tax deductions are an important component of budgets at all levels. The tax policy of the state has a significant impact on the economic security of the country, which is determined by the very essence of taxes and the functions they
Elena V. Mischenko, Elena O. Filippova
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The article gives a description of tax crimes. Currently, the role of taxes in the economic system is significant, since tax deductions are an important component of budgets at all levels. The tax policy of the state has a significant impact on the economic security of the country, which is determined by the very essence of taxes and the functions they
Elena V. Mischenko, Elena O. Filippova
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Journal of Financial Crime, 2000
Organised crime groups, in particular drug traffickers, generate considerable amounts of money from their criminal activities. Over the last two decades jurisdictions around the world have therefore put in place confiscation and forfeiture legislation designed to remove such criminal gains.
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Organised crime groups, in particular drug traffickers, generate considerable amounts of money from their criminal activities. Over the last two decades jurisdictions around the world have therefore put in place confiscation and forfeiture legislation designed to remove such criminal gains.
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EXPERIENCE WITH TAX CRIMES IN FRANCE
Scientific Bulletin: finance, banking, investment., 2022The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries.
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Essays on Crime and Tax Evasion
2010This dissertation consists of three essays addressing two issues related to crime and tax evasion. The first essay investigates the relationship between property and violent crime with law enforcement expenditures. The second essay examines the market structure in transition economies and the effects on firm-level tax evasion.
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