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Tobacco policies and changes in the tendency of smoking cessation in cigarette users in Chile: a longitudinal cross-sectional study. [PDF]

BMJ Open
Dominguez-Cancino KA, Martínez P, Nazif-Muñoz JI.   +2 more
europepmc   +1 more source

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Are Tax Evasion Offences Predicate Offences for Money‐Laundering Offences?

Journal of Money Laundering Control, 2001
The G7 finance ministers, at a meeting in London on 8th May, 1998, called for international action to enhance the capacity of anti‐money‐laundering systems to deal effectively with tax‐related crimes, with a view to achieving the following objectives: the extension of suspicious transaction reporting to money laundering related to tax offences; the ...
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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 ...
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Offences and Sanctions Under the Nigerian Tax Laws

2019
At the end of this chapter, readers are expected to i. know different punishments attached to different categories of tax offences in Nigeria.
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Definition and Classification of Tax Offences

2019
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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
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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
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An Examination of the Effectiveness of Tax Penalties in Combating Tax Offences in Nigeria

SSRN Electronic Journal
Taxation 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, Mrs. Yvonne Ugonma Dozie   +1 more
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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 ...
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