Results 21 to 30 of about 2,248 (157)
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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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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Deconstructing the Dimensions of Tax Crimes
, 2023 Abstract This chapter introduces the complexity of tax crimes in Europe. It discusses different national legal definitions and policy approaches to tax and tax crime in line with resources and institutional settings of prosecution. Tax crimes raised concern in all jurisdictions while also having an international dimension.
U Turksen +3 more
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Does Tax Evasion Affect Economic Crime? [PDF]
SSRN Electronic Journal, 2018 AbstractThis paper examines the effect of tax evasion on criminal activities in Italy. Specifically, we consider three types of crime that are related to economic determinants: property crimes (including robbery, theft and car theft), fraud and usury.
Argentiero, Amedeo +2 more
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Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province
Open Access Indonesia Journal of Social Sciences, 2023 Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay.
null Zainudin Hasan +2 more
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On Criminalization of Evasion from Payment of Insurance Contributions
Сибирское юридическое обозрение, 2020 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
doaj
THEORETICAL AND PRACTICAL ASPECTS ON TAX EVASION AS A PHENOMENON OF THE UNDERGROUND ECONOMY [PDF]
Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2021 The importance of this topic is given by the high number of cases that have as object crimes in the field of tax evasion. The black economy ends up having significant shares in the domestic product of states, with negative consequences for the budget ...
CHIRCULESCU MARIA FELICIA
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Integration of legislation on countering tax crimes in the EU: opportunities and limitations
ПравоприменениеThe subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues
D. G. Bachurin
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Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]
الرافدین للحقوق, 2009 The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
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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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