Results 11 to 20 of about 2,248 (157)
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 ...
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Nuevo Foro Penal, 2015 In the following article we analyze the possibility of the existence of a concurrence of crimes between tax evasion and money laundering in peruvian criminal law. In this respect, in contrast to the opinion that defends the viability of the
Alfredo Alpaca Pérez
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TIME OF COMMISSION OF THE TAX CRIME [PDF]
Scientific Notes of V. I. Vernadsky Crimean Federal University. Juridical science, 2021 The question of determining the time of committing a tax crime is quite complex both in theory and in practice. Dispositions of articles on evasion of taxes, fees and insurance premiums indicate a mandatory feature of the objective side – the failure to submit mandatory documents; the doctrine and law enforcement practice are guided by the fact that it
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Detection of tax crimes in the Republic of Serbia [PDF]
Glasnik Advokatske komore VojvodineThe detection of tax crimes in Serbia falls within the jurisdiction of the Tax Administration, and these tasks are carried out by the Tax Police. Its activities are functionally linked to tax audits conducted by tax inspectors, since, in the course of ...
Pisarić Milana
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Tax evasion as an illegal form of tax avoidance [PDF]
Ekonomija: teorija i praksa, 2023 The life of a country and a society, as a whole, is financed from public revenues. Taxes are one, probably the most important, form of public revenue, and every legislator, including ours, regulates in detail the establishment and functioning of the tax ...
Dragojlović Joko, Đuričić Nada
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Tax offenses in legislation Federal Republic of Germany [PDF]
Strani pravni život, 2020 Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
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On Criminalization of Evasion from Payment of Insurance Contributions
Сибирское юридическое обозрение, 2018 In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation
N. V. Akhtyrskaya
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Nuevo Foro Penal, 2013 The text addresses the problem of the limits of the relevant criminal conduct in the tax fraud, in particular in relation to the tax avoidance. Alsodiscusses howhas facedthe problem oftax avoidance, from the perspective by the legaldoctrine and
Ricardo Echavarría Ramírez
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To the Question of the Objective Part of the Deviation from the Payment of Taxes
Сибирское юридическое обозрение, 2017 The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes.
Vladislav V. Brazhnikov
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Jurnal Akuntansi, 2022 Taxes have become the primary source of revenue for most countries all over the globe. However, financial crime occurs in many parts of the world and may threaten this critical role of tax.
Zahra Jihadia El Fitria Ramadhani +1 more
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