Results 201 to 210 of about 1,055 (228)

FEATURES OF THE FİGHT AGAİNST TAX OFFENCES İN THE EUROPEAN UNİON

Scientific Work, 2021
Every 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 ...
exaly   +2 more sources

APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE FIGHT AGAINST TAX OFFENCES

Èkonomika I Upravlenie: Problemy, Rešeniâ
The 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
exaly   +2 more sources

Definition and Classification of Tax Offences

2019
Saka Muhammed Olokooba, Olokooba Saka Muhammed   +1 more
exaly   +2 more sources

Corporate facilitation of tax evasion offences

2018
Fisher QC Jonathan, Anita Clifford
exaly   +2 more sources

Tax evasion and tax facilitation offences

2021
exaly   +2 more sources

Tax Offence of Failure To Pay VAT

International VAT Monitor, 2015
Due to the persisting economic crisis, companies and other VAT registered persons increasingly struggle to cope with VAT payment deadlines and may fail to pay their VAT debt within the set deadlines. This failure, in certain circumstances, can be punished by Italian criminal tax law.
P. Harteveld, A. Scotto d’Abusco
openaire   +1 more source

Tax Offences in Cross-Border Transactions. Issues of Identifying Valid Tax Liabilities

Zakon, 2023
Determining 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
openaire   +1 more source

Criminal liability of the Director in case of tax evasion offences

Eximia, 2023
Tax 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 ...
openaire   +1 more source

The penalisation of tax violations and criminal tax offences in Slovenian law

Journal of Money Laundering Control, 2004
Lists 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
openaire   +1 more source

EVALUATION OF JUDICIAL ATTITUDE TOWARDS TAX OFFENCES AND PENALTIES IN NIGERIA: COMPANY INCOME TAX IN PERSPECTIVE

UDUS Law Journal
exaly   +2 more sources