Results 21 to 30 of about 1,610 (273)

Prosecution in Criminal Tax Proceeding in Nigeria, Legal Challenges

KAS African Law Study Library, 2020
Tax, being a compulsory exertion by government on the citizen, is regulated by statute in which case citizens are to comply with. It is a strict liability offence which if it is demanded that you have not paid, the defence is for you to show you have ...
Rita Dashe Selkur
doaj   +1 more source

Tax compliance and tax offences liability [PDF]

, 2021
La norma UNE 19602 sobre sistemas de gestión de compliance tributario constituye un elemento esencial de fomento de una verdadera cultura de cumplimiento tributario.
Martínez Muñoz, Yolanda
core   +1 more source

Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
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   +1 more source

Offence of tax evasion [PDF]

Nauka, bezbednost, policija, 2016
Giving false data exists as a form of criminal offence if the offender submits a tax application which contains false data regarding legally acquired income, on items or other facts that are relevant for determining tax liabilities. This form of criminal offence exists if the offender shows the revenue in smaller amounts comparing to the actual income,
openaire   +3 more sources

THE PRINCIPLE OF JURISDICTIONAL AUTONOMY OF A COURT ADJUDICATING IN A CRIMINAL FISCAL CASE IN THE JUDICIAL PRACTICE OF ORDINARY AND ADMINISTRATIVE COURTS [PDF]

Probacja, 2022
In cases of fiscal offences and fiscal transgressions, an element of evidence in a case is often a tax decision issued in tax proceedings conducted against a person who acts as a defendant in a penal fiscal proceedings.
Witold Cieśla, Adam Pawlyta
doaj   +1 more source

ACTIVE REPENTANCEIN TERMS OF THE OFFENCE OF TAX EVASION

Selcuk Universitesi Hukuk Fakultesi Dergisi, 2022
With the Law No. 7394 on the Amendments of Treasury-Owned Immovable Property Valuation and the Value Added Tax Law and Article 4 of the Law No. 375 on the Amendments of Certain Other Laws and Decrees and with the paragraphs added to Article 359 of the Tax Procedure Law with the characterization of remission, a new state of active repentance has been ...
ŞİŞMAN, Gülden, SARSIKOĞLU, Şenel
openaire   +2 more sources

Peculiarities of preventing offences in the field of taxes and fees

Analytical and Comparative Jurisprudence, 2023
Стаття є дослідженням особливостей профілактики правопорушень у сфері податків і зборів. Зокрема встановлено, що податки та збори відіграють важливу роль у фінансовій системі країни, забезпечуючи фінансові ресурси для здійснення державних функцій, розвитку інфраструктури та соціальних програм.
openaire   +3 more sources

Tax Offences and Penalties. Notion. Types

Research Papers, 2021
According to the applicable law tax offences are realized via common administrative rules, which prove their affiliation with administrative infringements. The substance of tax offences incorporates objective and subjective aspects. The latter have some specific characteristics.
openaire   +1 more source

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
openaire   +3 more sources

Concurrence of Crimes under Ethiopian Law: General Principles vis-à-vis Tax Law

Mizan Law Review, 2023
One or successive act(s) may lead to multiple criminality. According to the principle of unity of guilt and penalty, however, one provision punishes the combination of acts flowing from a single criminal guilt.
Leake Mekonen Tesfay
doaj   +1 more source