Results 1 to 10 of about 1,610 (273)
An economic crime offender's perception of fraud, corruption and tax-related offences from a South African perspective [PDF]
The Retail and Marketing Review, 2014 Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law.
AP Swanepoel , K Coetzee
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PENALTIES FOR VIOLATION OF THE TAX LEGISLATION
Вестник Северо-Кавказского федерального университета, 2022 Tax offenses are a threat to society, because their growth decreases the ability of the state to make rational use of financial resources and provokes a relative instability in the economy and politics.
Marina Kobylatova, Elena Kusch
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A Critical Appraisal of Tax Evasion as Predicate Offence for Money Laundering
Pakistan Journal of Multidisciplinary Innovation, 2022 Tax evasion and money laundering are two global problems that are devastatingly impacting the global economy, economic security, stability, and economic growth. The primary objective of this paper is to examine the link between tax evasion and money laundering by looking at their historical origins, basic features, strategies,
null Aamir Khan, null Dr. Naureen Akhtar
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SPECIAL CONFISCATION IN THE CASE OF THE OFFENCE OF MONEY LAUNDERING OF PROCEEDS FROM TAX EVASION [PDF]
Challenges of the Knowledge Society, 2018 The academic literature and the case-law are concerned with the relationship between the tax evasion offence and the money laundering offence, when the money laundered come from the first offence.
Mihai Adrian HOTCA
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Types of Administrative Sanctions for Tax Offences
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.
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How to use a passenger car correctly according to tax principles [PDF]
Journal of Humanities and Social Sciences Mahasarakham University, 2021 Making decisions about procuring cars for use in business is something that entrepreneurs should have well planned as cars are one of the assets that almost every business needs to use in their operations.
Sirirut Jaensirisak
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The application of the 'ne bis in idem' related to financial offences in the jurisprudence of the European courts [PDF]
NBP: Nauka, bezbednost, policija, 2020 In the article, the authors analyze the fundamental challenges in the application of the ne bis in idem principle in the practice of the European Court for Human Rights and Court of Justice of the EU and their interpretation of the principle in relation ...
Matić-Bošković Marina, Kostić Jelena
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Tax Evasion in Sales Cuts Registered by Electronic Cash Register
Communications, 2015 Tax evasion is a persistent problem of public finances. Sales cuts registered by electronic cash register (hereinafter referred to as "ECR") is part of tax evasion.
Maria Durisova +2 more
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Tax offenses in legislation Federal Republic of Germany [PDF]
Strani pravni život, 2020 Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
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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 ...
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