Results 31 to 40 of about 2,248 (157)
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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Peculiarities of Revealing Tax Crimes Under Current Conditions
Vestnik Omskoj Ûridičeskoj Akademii, 2015 The article substantiates the need for further improvement of issues of bringing a criminal action on tax crime, detection and investigation of tax crimes.
Aksyonova L. Yu., Anesheva A. T.
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A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen
Journal of Business Management and Accounting, 2011 This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.
Khaled Salmen Yaslam Aljaaidi +2 more
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Revista Eletrônica do Curso de Direito da UFSM, 2017 This paper tackles the foundation of the Supreme Federal Court’s judgment in the trial about declaratory embargos of the prosecution 516/DF, decided by the majority, in a plenary session. The research wonders on which foundation the Supreme Federal Court
Hélio Silvio Ourém Campos +1 more
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Статистика и экономика, 2016 The article is devoted to the problems of interaction of authorities in criminal proceedings initiation on tax crimes at the present stage of development of the Russian Federation.
Ilya V. Tyurin
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THE CRIMINAL LIABILITY OF MEMBERS AND ADMINISTRATORS FOR TAX CRIMES
Revista Eletrônica do Curso de Direito da UFSM, 2019 The article addresses the criminal liability of members of the administrative bodies of companies, specifically, for tax crimes. The complexity inherent to tax crimes, linked to the increasing use of companies for their practice, has given rise to ...
Pablo Rodrigo Alflen
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Money laundering, embezzlement and tax evasion: a teaching case
Revista Ambiente ContábilPurpose: This teaching case aims to deepen the knowledge related to money laundering, misappropriation and tax evasion, to encourage the debate in classroom on the accountant's responsibility and ethical dilemma when faced with evidence that their ...
Rodrigo de Souza Gonçalves +2 more
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The crime and the rationality in the area of tax evasions and tax arrears [PDF]
Český finanční a účetní časopis, 2016 This article explains behavior of fiscal deceiver who is aversive to a risk as rational and economic behavior. This fiscal deceiver contemplates and costs against possible utility during the tampering of the law (tax) standards. Within this article is the decision making of the fiscal deceiver demonstrated in four simple model examples.
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Combating tax crimes in Indonesia: tackling the issue head-on
Humanities & Social Sciences CommunicationsTaxes are undeniably the lifeblood of a country’s financing. However, tax evasion is becoming increasingly rampant in Indonesia, resulting in substantial state losses. Enhanced tax enforcement policies are necessary to combat this crime. The Organization
Dwi Nurferyanto, Yoshi Takahashi
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Tax Evasion As a Crime: A Survey of Perception in Kosovo
SSRN Electronic Journal, 2016 The goal of this paper is to explore the perception of Kosovo’s citizens of the severity of tax evasion relative to other crimes and abuses. Perception of tax evasion may somewhat clarify the degree of rebelliousness with the tax laws. Using data from a self-administered survey and a personnel structured interview, the results of mean and comparative ...
Agim Mamuti, Robert McGee
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