Results 11 to 20 of about 49,934 (287)
Criminal offence of disclosing official secret in Serbian tax law [PDF]
Nauka, bezbednost, policija, 2014 Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and violate their rights guaranteed by the Constitution.
Gordana Ilić–Popov
openaire +3 more sources
TAX EVASION FROM LEGALITY TO OFFENCE
Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development, 2019 Bulgaria is known with deep agricultural traditions. The importance of understanding the model of agricultural farms in the country is of a great importance for sustainable sector. The existing models are characterized with a great variety by all indicators connected with organizational forms, management, productive structures, utilized land, access to
Serhii Gut
openaire +2 more sources
A descriptive analysis of tax evasion as a crime in a least developed country: the case of Yemen [PDF]
Journal of Business Management and Accounting, 2011 This paper measures the perception of Yemeni citizens on the severity of tax evasion relative to other crimes and violations. Perception of tax evasion may somewhat explain the degree of non-compliance with tax laws.
Khaled Salmen Yaslam Aljaaidi +2 more
doaj +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
doaj +1 more source
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
openaire +3 more sources
An Examination of the Effectiveness of Tax Penalties in Combating Tax Offences in Nigeria
SSRN Electronic JournalTaxation is a critical engine for socio-economic growth and development, serving as a primary revenue source for governments worldwide. However, tax offences, including evasion, avoidance, and non-compliance, significantly frustrate revenue generation efforts.
Dr. Abdullahi Mohammed Kontagora +1 more
+4 more sources
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
doaj +1 more source
Corporate tax evasion offences evidence collection in the context of Kazakhstan
Scientific Herald of Uzhhorod University Series PhysicsRelevance. The research relevance is determined by further expansion of the theoretical understanding of offences related to tax evasion by organisations in Kazakhstan given the scale of this phenomenon. Purpose. The research aims to characterise the offences of corporate tax evasion in Kazakhstan from the point of view of the definition of the offence,
Azamat Bukenessov +4 more
openaire +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
doaj +15 more sources
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
doaj +12 more sources