Results 51 to 60 of about 1,055 (228)

PREVENTION OF OFFENCES IN THE SPHERE OF VALUE ADDED TAX ADMINISTRATION

Administrative law and process, 2020
In the article the author explored the legal regulation of counteraction to VAT evasion (avoidance by taxpayers of their tax liability by minimizing tax liabilities), which is a specific type of activity of tax authorities. The continuous development of public relations in the field of taxation in Ukraine requires effective application of ...
openaire   +2 more sources

The Coloniality of Data: Police Databases and the Rationalization of Surveillance from Colonial Vietnam to the Modern Carceral State

The British Journal of Sociology, EarlyView.
ABSTRACT Tracing the early adoption of computer gang databases by the Los Angeles County Sheriff's Department and the Los Angeles Police Department in the 1980s to the deployment of computationally‐assisted surveillance during the Vietnam War, this paper uses a genealogical approach to compare surveillance technologies developed across the arc of ...
Christina Hughes
wiley   +1 more source

Tax offenses in legislation Federal Republic of Germany [PDF]

Strani pravni život, 2020
Establishing appropriate measures to protect the fiscal system at the level of EU Member States also includes the protection of the EU financial interests. That protection also means the prescription of tax offenses.
Kostić Jelena Ž., Pavlović Zoran S.
doaj  

Family Work Among the Astors

The British Journal of Sociology, EarlyView.
ABSTRACT Within classical sociological accounts of capitalism, families are curious remnants of the past. Contemporary elite sociology dismisses the family in a different way: by primarily focusing on individual men. When the family does appear within elite studies, scholars frequently follow a stratification framework, which focuses on the ...
Shamus Khan, Max Besbris, Estela Diaz
wiley   +1 more source

ECONOMIC ANALYSIS OF TAX EVASION: DETERIORATION AND SYSTEM OF CRIMINAL SANCTIONS IN BOSNIA AND HERZEGOVINA AND FEDERATION OF BOSNIA AND HERZEGOVINA

Iustinianus Primus Law Review
This paper investigates the tax evasion through the lens of both classical economic  theory and certain contemporary behavioral approaches, while maintaining focus on empirical  data on relevant aspects of tax criminal policy, in both Bosnia and ...
Edina Sudžuka, Haris Hadžijusufović
doaj  

Opportunities and Alliances: The Relational Dynamics of Criminal Collusion in Latin America

The British Journal of Sociology, EarlyView.
ABSTRACT Based on ethnographic fieldwork in Mexico and judicial wiretap analysis in Argentina, this paper shows that collusion between state actors and violent non‐state actors operates through fluid and competitive relational networks rather than stable hierarchies or fixed institutional arrangements.
Eldad J. Levy, Javier Auyero
wiley   +1 more source

The list of debtors in the reform of the General Tax Law. A question of transparency?

IDP, 2017
One of the main problems in the current economic; social and political crisis has been financial corruption. The most recent reform of the General Tax Law has been presented as a flagship measure against this type of corruption since its Article 95.bis ...
Unai Aberasturi Gorriño
doaj   +1 more source

Monitoring Quality of Mafia‐Connected Accountants

Journal of Accounting Research, EarlyView.
ABSTRACT We investigate the monitoring quality of accountants with ties to the Mafia in their role as auditors for “clean” firms—those with no known ties to organized crime. Using a proprietary government database, we identify Italian firms with alleged ties to the Mafia through their executives, directors, or shareholders.
Pietro A. Bianchi, Jere R. Francis, Antonio Marra, Nicola Pecchiari   +3 more
wiley   +1 more source

La sentenza A e B c. Norvegia della Corte di Strasburgo ridimensiona la portata del principio ne bis in idem

European Papers, 2017
(Series Information) European Papers - A Journal on Law and Integration, 2017 2(1), 243-250 | European Forum Insight of 18 April 2017 | (Table of Contents) I. Introduzione. - II.
Gaia Calafiore
doaj   +1 more source

Criminal offence of disclosing official secret in Serbian tax law [PDF]

Nauka, bezbednost, policija, 2014
Officials in state agencies and organizations must perform its activities, legally and effectively, within their official and public authorities. Acting contrary to the rules of service, violation or abuse of official authorities harm other persons and violate their rights guaranteed by the Constitution.
openaire   +2 more sources