Results 11 to 20 of about 1,021 (225)
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,
openaire +3 more sources
THE PRINCIPLE OF JURISDICTIONAL AUTONOMY OF A COURT ADJUDICATING IN A CRIMINAL FISCAL CASE IN THE JUDICIAL PRACTICE OF ORDINARY AND ADMINISTRATIVE COURTS [PDF]
Probacja, 2022 In cases of fiscal offences and fiscal transgressions, an element of evidence in a case is often a tax decision issued in tax proceedings conducted against a person who acts as a defendant in a penal fiscal proceedings.
Witold Cieśla, Adam Pawlyta
doaj +1 more source
Environmental criminal offences - victimless crimes? [PDF]
Temida, 2013 Ecological criminal offences, the most serious forms of harming and threatening of environment or its integral parts, represents a global phenomenon of great social hazard.
Batrićević Ana
doaj +1 more source
Violation of Tax Confidentiality as an Offence
Maliye Çalışmaları Dergisi, 2021 Reveal of informations and documents within scope of tax confidentiality of taxpayers and persons related to taxpayers or using them for benefit is a tax offense. Violation of tax confidentiality may cause material and moral damage to taxpayers and related persons, as well as a loss of trust in public and deterioration of public order.
openaire +3 more sources
Tax Offences and Penalties. Notion. Types
Research Papers, 2021 According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics.
openaire +1 more source
Tax fraud as the most severe form of tax evasion: Review of legislation and practice in Serbia [PDF]
Zbornik Radova Pravnog Fakulteta u Nišu, 2021 Bearing in mind that taxation reduces disposable income, taxpayers' resistance to tax compliance is quite understandable. For this reason, the contemporary financial theory and practice pay special attention to the popularization of taxes, with special ...
Dimić Suzana
doaj +1 more source
Concurrence of Crimes under Ethiopian Law: General Principles vis-à-vis Tax Law
Mizan Law Review, 2023 One or successive act(s) may lead to multiple criminality. According to the principle of unity of guilt and penalty, however, one provision punishes the combination of acts flowing from a single criminal guilt.
Leake Mekonen Tesfay
doaj +1 more source
Duties and powers of tax administration personnel as members of judicial control in the income tax legislation in force in Iraq [PDF]
الرافدین للحقوق, 2009 The taxpayers sometimes hide from the tax administration a lot of information that reveals their real income and commit a lot of tax offences in order to get rid of the tax burden.
Rafal Hasan Hamid
doaj +1 more source
Toward an SDG‐Based Typology for US Nonprofits
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Development Goals (SDGs) represent an emerging institutional logic that nonprofits must navigate alongside existing sector‐specific frameworks. Drawing on institutional logics and organizational hybridity theories, we examine how nonprofits incorporate SDGs into their missions and what this reveals about managing institutional ...
Dominik S. Meier, Elizabeth Searing
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source