Results 61 to 70 of about 1,610 (273)
Iustinianus Primus Law ReviewThis 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
TAX CRIMES IN THE ITALIAN LEGISLATION [PDF]
, 2016 In spite of the fact that tax crimes are offences mala prohibita, rather than mala per se, a social consensus has long existed according to which certain behaviours that harm the state budget should be stipulated by criminal legislation.
Kostić, Jelena
core
, 2021 The corporate criminal offences of failure to prevent facilitation of tax evasion punish the unlucky, unpopular, and large more than genuine tax evaders or facilitators.
Stratton, Harry
core +1 more source
Bound by blood and bloodshed: Sibling ties and participation in genocidal violence
Criminology, EarlyView.Abstract Focusing on the 1994 genocide in Rwanda, we examine how sibling relationships—one of the most salient familial bonds—influence individual engagement in violence during mass atrocity. Drawing on an adaptation of differential association and social learning theories for contexts of mass atrocity, we analyze a novel dataset linking over 300,000 ...
Jack G. R. Wippell +3 more
wiley +1 more source
Tax Evasion In Ukraine: Corporate and Personal Liability
Наукові записки НаУКМА: Економічні науки, 2018 The paper aims to clarify and determine the definition of liability for tax evasion (financial, administrative. and criminal); to identify the main legal and financial problems of different types of liability in Ukraine; to define possible ways of ...
Tetiana Bui
doaj +1 more source
Revista Vasca de Administración Pública, 2021 In 2012, an amendment of Act 58/2003 of December 17th, on General Taxation introduced a new paragraph 8 to art. 81. Under that provision, the Administration can adopt interim measures within a criminal procedure related to tax offences, notwithstandig ...
José Javier Moreno García
doaj +1 more source
PECULIARITIES OF PROCEDURAL PROCEDURE FOR INITIATING CRIMINAL CASES OF TAX OFFENCES
Bulletin of Udmurt University. Series Economics and Law, 2021 The article analyses the peculiarities of the procedural procedure for initiating criminal cases of tax offences. The initiation of criminal proceedings for these crimes is of a public and legal nature, combining two public interests. The first interest is due to the need to initiate criminal proceedings in connection with the detection of a criminal ...
openaire +2 more sources
The enforcement of speeding: should fines be higher for repeated offences? [PDF]
Speed limits are a well-known instrument to improve traffic safety. However, speed limits alone are not enough; there is need for enforcement of these limits. When one observes fine structures for speed offences one often finds two characteristics. First,
Delhaye Eef
core
Status of public prosecutor in cases involving tax offences
, 2020 This study is a thorough analysis of the status of a public prosecutor in proceedings involving tax offences. It examines the regulation obliging fi nancial investigative authorities or their representative to participate in the main and appeal hearings ...
Skowronek, Grzegorz
core
Evolving Geopolitics and Japan's Economic Security–Trade Nexus: ‘New Capitalism’ as a Balancing Act?
Global Policy, EarlyView.ABSTRACT Amid intensifying geopolitical tensions, governments increasingly perceive economic interdependence as a strategic vulnerability. Japan, situated geopolitically between two great powers—the United States and China—attempts to navigate geopolitics by prioritising economic security.
Minako Morita‐Jaeger
wiley +1 more source