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Offences and Sanctions Under the Nigerian Tax Laws
2019At the end of this chapter, readers are expected to i. know different punishments attached to different categories of tax offences in Nigeria.
Saka Muhammed Olokooba
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FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON
Scientific Work, 2021Every year, the European Union loses billions of euros of public money due to tax avoidance, tax evasion and tax fraud. As a consequent, Member States suffer significant losses of revenue, as well as a dent to the efficiency their tax systems. Moreover, some EU Member States - notably the Netherlands, Ireland, Belgium, Luxembourg, Malta and Cyprus ...
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APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE FIGHT AGAINST TAX OFFENCES
Èkonomika I Upravlenie: Problemy, RešeniâThe subject of the present study is the use of artificial intelligence (AI) technologies with a view to enhancing the efficiency of tax administration and reducing the number of tax offences. The objective of the present article is to analyse the potential of AI application in Russian tax control and to study foreign experience in order to develop ...
Lyubov V. Achba, Vyacheslav A. Leonov
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Corporate facilitation of tax evasion offences
2018Fisher QC Jonathan, Anita Clifford
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Tax Offences in Cross-Border Transactions. Issues of Identifying Valid Tax Liabilities
Zakon, 2023Determining valid tax liabilities is an approach developed by law enforcement practices, according to which, even if a tax offence is identified, the state treasury should receive tax only in the amount determined by the legislature. Above this amount, the arrears are not a tax, but a sanction that is not established by law. But if in recent years this
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Criminal liability of the Director in case of tax evasion offences
Eximia, 2023Tax evasion, which is included in the category of economic and financial offences, essentially consists of all unlawful procedures by means of which natural or legal persons evade taxable income by failing to fulfil their fiscal obligations.Tax evasion offences are mainly based on economic activities carried out by companies, which raises the question ...
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The penalisation of tax violations and criminal tax offences in Slovenian law
Journal of Money Laundering Control, 2004Lists the most important statutes relating to tax in the Republic of Slovenia since the country became independent in 1991; only those are included which include sanctions for violation of their regulations. Discusses the penalties, which are fines; how people are deprived of any financial advantage they have gained as a result of tax violation; bodies
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