Results 41 to 50 of about 2,248 (157)
Historical and Legal Analysis of Criminal Legal Protectionof Tax Relations in Russia
Сибирское юридическое обозрение, 2017 This article discusses the basic directions of formation and development of the criminal legislation on responsibility for tax crimes since the days of Ancient Russia.
Nataliia V. Akhtyrskaia
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Tax police and tax crime in Serbia
Nauka, bezbednost, policijaIn Serbia, the detection of tax crimes is the responsibility of the Tax Administration, and these tasks are performed by the Tax Police, which act as a body of pre-investigation pro-cedure, in the sense of the Code of Criminal Procedure. Tax Police inspectors, as authorized officials of the Ministry of Finance, have powers to take certain measures and ...
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TAX CRIMES IN THE ITALIAN LEGISLATION
Strani pravni život, 2016 In spite of the fact that tax crimes are offences mala prohibita, rather than mala per se, a social consensus has long existed according to which certain behaviours that harm the state budget should be stipulated by criminal legislation. According to some data, penalties for failure to pay dues to the state existed even in ancient Egypt.
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The Role of Human Factors in Tax Compliance and Countering Tax Crimes
, 2023 Abstract This chapter looks at tax crimes from a broader social science perspective complementing the insights gained from legal and doctrinal analysis of tax law in the books. Introducing the difference between law in the books and law in action can produce a better understanding of the role of law in the fight against tax crime. We use
U Turksen, R Kreissl, E T Blumenschein
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International Journal for Crime, Justice and Social Democracy, 2019 This paper uses a theoretical perspective based on the ideas of Foucault, critical criminology, and rural criminology, to examine how social relations influenced tax evasion mechanisms in agriculture in the province of Córdoba, Argentina.
Antonella Comba
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“Ain’t that a shame”: moral costs and fiscal crimes
Humanities & Social Sciences CommunicationsLevitt and List’s (2007) utility function relating to decisions with a moral dimension is adapted to offer insight into the moral costs associated with tax evasion and benefit fraud.
Lory Barile, John Cullis, Philip Jones
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Harmonizing Investigative Powers of KPK and Tax Authority in State Financial Crimes
JustisiThis study aims to analyze the overlap of investigative authority between investigators of the Corruption Eradication Commission (KPK) and investigators of the Directorate General of Taxes (DJP) in criminal acts that cause financial losses to the state ...
Vito Oktovianus Maupiku +1 more
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The Relationship Between Tax Pressure and Economic Crime
CECCAR Business ReviewEconomic crimes such as financial fraud, money laundering and illegal lending are considerably influenced by the tax evasion phenomenon. In the context of Romania, characterized by a vast underground economy and tax evasion, these phenomena contribute ...
Gabriela ANGHEL (CONSTANTIN) +1 more
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LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES
POLICY LAW NOTARY AND REGULATORY ISSUES (POLRI)This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr ...
Edwin Sulasdjono Subroto +2 more
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