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Tax criminal offences in Serbian tax legislation [PDF]
NBP: Nauka, bezbednost, policija, 2016 The measures undertaken by a separate organizational unit of the Serbian Tax Administration, i.e. Tax Police in order to discover tax crimes and their perpetrators are one of the tax controls' forms.
Ilić-Popov Gordana
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IMPROVE ACCOUNTABILITY AND TAX CONTROL FOR COMMITTING TAX OFFENCES
, 2022 Abstract: This scientific article reflects the reform of tax administration, further improvement of the activities of the state tax service and the formation of a "digital economy" with increasing efficiency and development, as well as accelerating the implementation of international norms and standards in this area. tax control.
Ashirboev Yodgorbek Marsbek Ogli +1 more
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Nauka, bezbednost, policija, 2016 Giving false data exists as a form of criminal offence if the offender submits a tax application which contains false data regarding legally acquired income, on items or other facts that are relevant for determining tax liabilities. This form of criminal offence exists if the offender shows the revenue in smaller amounts comparing to the actual income,
Radosav Risimović
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Peculiarities of preventing offences in the field of taxes and fees
Analytical and Comparative Jurisprudence, 2023 Стаття є дослідженням особливостей профілактики правопорушень у сфері податків і зборів. Зокрема встановлено, що податки та збори відіграють важливу роль у фінансовій системі країни, забезпечуючи фінансові ресурси для здійснення державних функцій, розвитку інфраструктури та соціальних програм.
Юлія Подолян
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ACTIVE REPENTANCEIN TERMS OF THE OFFENCE OF TAX EVASION
Selcuk Universitesi Hukuk Fakultesi Dergisi, 2022 With the Law No. 7394 on the Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and Article 4 of the Law No. 375 on the Amendments of Certain Other Laws and Decrees and with the paragraphs added to Article 359 of the Tax Procedure Law with the characterization of remission, a new state of active repentance has been ...
ŞİŞMAN, Gülden, SARSIKOĞLU, Şenel
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TAX EVASION AND MONEY LAUNDERING AS A SET OF CRIMINAL OFFENCES
Baltic Journal of Legal and Social Sciences, 2021 Article is the author's cooperation project after the coauthor's successful master's defence, by supplementing the study with new knowledge. Based on the assessment of the “MONEYVAL” Committee on the Prevention of Money Laundering and Terrorism Financing of the Council of Europe, Latvia faces and continues to face the risks of money laundering and ...
Nataļja Pašina, Edgars Golts
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Types of Administrative Sanctions for Tax Offences [PDF]
International conference KNOWLEDGE-BASED ORGANIZATION, 2018 Abstract The Bulgarian law regulates the administrative sanction as a specific sanction for noncompliance with the approved order in the state administration. Its imposition is considered to be an expression of state compulsion and it represents a realization of the administrative responsibility.
Petar Baldzhiev
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Criminal liability of the Director in case of tax evasion offences
Eximia, 2023 Tax evasion, which is included in the category of economic and financial offences, essentially consists of all unlawful procedures by means of which natural or legal persons evade taxable income by failing to fulfil their fiscal obligations.Tax evasion offences are mainly based on economic activities carried out by companies, which raises the question ...
Viorel-Gabriel Teliceanu
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Penalties and Sanctions for Taxation Offences in Anglo Saxon Countries : Implications for Tax Payer Compliance and Tax Policy [PDF]
Revenue Law Journal, 2004 A common feature of taxation compliance policies is the existence of a formal penalty regime for taxation offences. This article investigates whether the level of non-compliance with taxation laws by taxpayers from selected Anglo-Saxon countries including Australia, New Zealand and the United Kingdom may have been affected by either the introduction of
Ken Devos
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PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION
Administrative law and process, 2020 In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of ...
Andrii Lohvyn
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