Results 11 to 20 of about 1,610 (273)
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 +6 more sources
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
core +6 more sources
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 +2 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 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
Complicity in Administrative Tax Offences in Italy [PDF]
Direito Público, 2018 The principles of the system of criminal penalties inspire the legal construct of complicity in the administrative tax offence. However, the latter has relevant specifities that are particularly evident in two cases. First, when the violation ascribable
Giovanni Girelli
doaj +1 more source
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
doaj +12 more sources
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
Tax offences in Serbian law [PDF]
, 2022 Ако бисмо деликтна понашања одредили као сва понашања која су супротна усвојеним друштвеним правилима, а да степен друштвене угрожености услед повреде одређеног правила опредељује да ли ће одређена противправна радња бити кривично дело или прекршај, онда
Đokić, Minja
core +1 more source