Results 251 to 260 of about 1,610 (273)

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

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

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

APPLICATION OF ARTIFICIAL INTELLIGENCE IN THE FIGHT AGAINST TAX OFFENCES

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA
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
openaire   +1 more source

Punishing in the public interest: Exploratory Canadian evidence pertaining to convictions and incarcerations for tax offences

Journal of Accounting and Public Policy, 2021
Oliver Nnamdi Okafor, Jonathan Farrar
exaly  

Tax Penalties and Offences

2022
openaire   +1 more source

Tax evasion and tax facilitation offences

2021
openaire   +1 more source

RATIO OF THE GUILT OF A TAX OFFENCE AND THE GUILT OF A TAX CRIME

HERALD OF THE RUSSIAN LAW ACADEMY, 2020
openaire   +1 more source

A Critical Analysis of Directors’ Personal Liability in Instances of Tax Evasion and Tax Offences in Uganda

International Journal of Law and Business Transactions
The legal status of a Company as a ‘separate legal entity’ presents opportunities for the shareholders and directors to actualise their business enterprises through a company without being personally liable for the liabilities of the Company. However, under specified circumstances, the directors may be personally liable on civil or criminal offences ...
openaire   +1 more source

Taxpayers’ attitudes towards tax amnesties and compliance in South Africa: an exploratory study

South African Journal of Accounting Research, 2016
Lesley Stainbank
exaly