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The role of field and cameral tax audits in the detection of tax crimes
Экономика и предпринимательство, 2022В статье раскрывается содержание налоговых проверок, включающие в себя выездные и камеральные налоговые проверки. Проведен анализ практики осуществления камеральных и выездных налоговых проверок в выявлении налоговых преступлений. Это позволило выявить проблемы и разработать пути совершенствования налогового контроля в выявлении налоговых преступлений.
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SSRN Electronic Journal, 2013
This is the 2013 01 edition of the Federal Tax Crimes book that I started many years ago for use in a Tax Fraud and Money Laundering course at the University of Houston Law School. With some colleagues, we substantially revised that earlier version into a separately targeted book, titled Tax Crimes published by LEXIS-NEXIS.
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This is the 2013 01 edition of the Federal Tax Crimes book that I started many years ago for use in a Tax Fraud and Money Laundering course at the University of Houston Law School. With some colleagues, we substantially revised that earlier version into a separately targeted book, titled Tax Crimes published by LEXIS-NEXIS.
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The Conseil in Tax Crimes and Tax Demerits in Turkish Tax Law
2013Ceza kanunlarında yapılan değişikliklerin ardından, VUK’un da dâhil olduğu ceza hükmü içeren diğer özel kanunlar, yenilenmelere paralel değişim süreci içine girdi. Bu kapsamda, vergisel idari düzeni ve kamu düzenini koruma beklentisi içinde vergi politikasının tamamlayıcısı olan suç ve ceza siyaseti, vergi kabahati ve vergi suçu ayırımını ...
NARTER, Recep, SARICAOĞLU, Ercan
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ANALYSIS OF THE EFFECTIVENESS OF TAX AUDITS AND THEIR IMPACT ON TAX OFFENSES (CRIMES)
EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYAIn today’s difficult economic conditions (rising cost of credit resources used, lack of labor resources, rising inflation, increasing cost), many business entities of the domestic economy are trying to adapt to modern realities, including violating tax legislation.
Mikhail I. Krotov +4 more
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ON TOPICAL ISSUES OF CLASSIFYING SOME CRIMES AS TAX CRIMES
BULLETIN OF THE ACADEMY OF LAW ENFORCEMENT AGENCIES, 2021N.Sh. Zhempiisov, B.T. Seitov
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OECD’s global principles and EU’s tax crime measures
Journal of Financial Crime, 2021Umut Turksen
exaly
A Study on the Tax Crimes Associated Tax Invoice
Seoul Tax Law Review, 2016null 양수영, null Changnam AHN
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Criminal Prosecution for Tax Crimes in the Conditions of Tax Payment Deferral
TaxesThe blank character of the tax crimes initially assumed mainly the borrowing of tax law terminology. With the introduction of a special procedure for the initiation and termination of criminal cases under Articles 198-199.2 of the Criminal Code of the Russian Federation, a special legal regime regulating criminal prosecution in the tax sphere expanded ...
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