Results 21 to 30 of about 199,700 (303)
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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OECD’s global principles and EU’s tax crime measures [PDF]
Journal of Financial Crime, 2020 Purpose This paper aims to investigate and provide pathways for leveraging the Organisation for Economic Cooperation and Development (OECD’s) Ten Global Principles (TGPs) for countering tax crimes in the EU. Design/methodology/approach The study is guided by the combination of traditional and innovative research methods drawn from criminal law and ...
Turksen, Umut, Abukari, Adam
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The Interconnections between Tax Crime, Organized Crime, and Corruption
, 2023 Abstract This chapter explores the interconnections between tax crime, organized crime, and corruption from phenomenological, conceptual, and legal perspectives to shed light on under-explored phenomena and their impact on the EU institutions and Member States.
U Turksen, D Vozza, F Reger, A Djakovic
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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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LAW ENFORCEMENT ON TAXATION THROUGH NON LITIGATION MECHANISM (AN ALTERNATIVE)
Mimbar Hukum, 2015 The Attorney General can discontinue the investigation to the default tax obligor together with the imposition of four times of outstanding fines. That are raises the issues concerning the nature of the crimes of the tax obligor.
Zainal Muttaqin +2 more
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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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Open Journal of Applied Sciences, 2014 This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and ...
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Comparison of illegal logging crimes and penalties in forest laws in some selected countries
Turkish Journal of Forestry, 2022 Illegal logging, one of the crimes that damage the forests most, may cost human life as well as tax losses in the world. Only even with commercial concerns, 908 people were killed in 35 countries between 2002 and 2013 due to environmental conflicts ...
Filiz Egi Oğuz +2 more
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Racism and racial disparities in firearm violence: A scoping review
American Journal of Community Psychology, EarlyView.Abstract Firearm violence (i.e., interpersonal, police firearm violence) disproportionately affects racially minoritized communities. Researchers recently shifted their focus from race to racism to better understand the factors that contribute to racial disparities in firearm violence.
Daniel B. Lee +8 more
wiley +1 more source
Genetics Crime and Justice [PDF]
, 2015 This review is unashamedly from the perspective of English law because busy United Kingdom criminal law solicitors and barristers mostly wish to know what the law states, which case is a precedent case and whether the author has provided up-to-date legal
Ramage, Sally
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