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Exploring the Application of Article 10 (11) in Law no. 241/2005: Tax evasion and Non-Punishment Clauses

2023
ABSTRACT: In Article 10 (11) from Law no. 241/2005 for the prevention and combating of tax evasion, a clause of non-punishment is regulated, which becomes incident if the damage caused by the commission of one of the acts provided by Article 61, 8 or 9 of this law does not exceed the value of 100,000 Euros, in the equivalent of the national currency ...
openaire   +1 more source

Can e-government initiatives alleviate tax evasion? The moderation effect of ICT

Technological Forecasting and Social Change, 2021
Ali Uyar, Khalil Nimer, Cemil Kuzey
exaly  

Does innovation capacity reduce tax evasion? Moderating effect of intellectual property rights

Technological Forecasting and Social Change, 2021
Ali Uyar   +2 more
exaly  

Tax evasion and tax avoidance

Journal of Public Economics, 2022
Annette Alstadsæter   +2 more
exaly  

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