Results 1 to 10 of about 1,055 (228)
Tax criminal offences in Serbian tax legislation [PDF]
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
exaly +3 more sources
CIRCUMSTANCES INCITING TO COMMISSION OF TAX OFFENCES AND CRIMES
Вестник Кемеровского государственного университета, 2015 The paper attempts to substantiate the feasibility of an integrated study of the causes and conditions for the commission of tax offences and crimes on the basis of theoretical scientific views on the nature and sources of tax torts and considering the ...
R. V. Bobrinev
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STATUS OF PUBLIC PROSECUTOR IN CASES INVOLVING TAX OFFENCES
PrzeglĄd Policyjny, 2019 This study is a thorough analysis of the status of a public prosecutor in proceedings involving tax offences. It examines the regulation obliging fi nancial investigative authorities or their representative to participate in the main and appeal hearings if they fi led the bill of indictment for a fi scal offence.
Grzegorz Skowronek
exaly +2 more sources
A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease
Krzysztof Czichy
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
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Persuasive model of reaction towards tax avoidance in penal fiscal regulations
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
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Prosecution in Criminal Tax Proceeding in Nigeria, Legal Challenges
KAS African Law Study Library, 2020 Tax, being a compulsory exertion by government on the citizen, is regulated by statute in which case citizens are to comply with. It is a strict liability offence which if it is demanded that you have not paid, the defence is for you to show you have ...
Rita Dashe Selkur
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Making a clear distinction between tax fraud and activities related to the so called tax optimisation, appears to be most relevant in the fight against fiscal offences.
Beata Hoza, Michał Wójcicki
doaj +1 more source
Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018 Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
doaj +1 more source
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
openaire +2 more sources