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Journal articles on the topic 'Tax-crimes'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

Barashyan, L. R., D. A. Kishka, G. G. Muselyan, and R. D. Zhmurko. "COUNTERING TAX CRIMES." Вестник Алтайской академии экономики и права 3, no. 11 2020 (2020): 585–89. http://dx.doi.org/10.17513/vaael.1467.

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Ismailov, Emil E. "Delimitation of tax crimes from related compositions." Current Issues of the State and Law, no. 20 (2021): 729–40. http://dx.doi.org/10.20310/2587-9340-2021-5-20-729-740.

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At the moment, the fight against tax crimes is one of the most important areas of the criminal law policy of Russian Federation. In addition to tax crimes, other socially dangerous acts are also committed, which have some similarities with tax crimes. The problems of correlation of crimes in the field of taxation with other types of crimes are currently insufficiently developed. In this case, it can be problematic for the courts to correctly qualify these elements of crimes. One of the most pressing problems is the ratio of tax crimes and crimes as a result of which the taxpayer receives incom

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3

Nikolaeva, Zhanna. "Criminological Features and Determination Specifics of Modern Tax Crimes." Russian Journal of Criminology 14, no. 5 (2020): 710–22. http://dx.doi.org/10.17150/2500-4255.2020.14(5).710-722.

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The author analyzes statistical information on tax crimes, the causes of the fluctuation of their quantitative parameters, and the impact of the economic downturn on tax crimes. Data characterizing the personality of tax offenders are presented. Determinants of tax crimes are examined. The author studies data that reflect the impact of the economic downturn of 2015-2016 and the subsequent stabilization of the economy on the observance of tax obligations. The key determinants of tax crimes that constitute its causal complex are recognized to be self-interest, a desire to get excess profit, and

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Seitov, B. T. "On ensuring tax security and combatting tax crimes." Law and State, no. 2 (2021): 28–39. http://dx.doi.org/10.51634/2307-5201_2021_2_28.

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Asatryan, Khachatur, and Anna Khristyuk. "Specific Features of Investigative and Other Actions in the Investigation of Tax Crimes." Siberian Criminal Process and Criminalistic Readings, no. 4 (46) (December 19, 2024): 5–14. https://doi.org/10.17150/2411-6122.2024.4.5-14.

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The authors examine some specific features of investigative actions in the investigation of tax crimes. The goal of the study is to describe procedural and content features of the preliminary investigation of crimes infringing on the constitutional obligation of paying taxes and duties. A special methodology of investigating tax crimes is described. The authors present practical recommendations for investigators on organizing and carrying out such investigative actions as a search of business premises (more seldom — residential premises) of the suspects and their counterparties in cases of ill

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6

Echavarría Ramírez, Ricardo, and Carmen Eloisa Ruíz López. "Tax Crimes. A Comparative Study." Revista de Derecho Uninorte, no. 49 (January 15, 2018): 260–316. http://dx.doi.org/10.14482/dere.49.10807.

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7

Voroshilo, Viktoria Viktorovna. "EXPERIENCE WITH TAX CRIMES IN FRANCE." Scientific Bulletin: finance, banking, investment., no. 2 (55) (2022): 31–39. http://dx.doi.org/10.37279/2312-5330-2021-2-31-39.

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The article considers the tax legislation of France aimed at combating tax crimes. The author’s research conducted in relation to tax violations in France shows interest in the selected study. The fight against tax crimes is of great importance for the economy of any state, including the positive experience of foreign countries. An algorithm of interaction between tax authorities and tax payers in the detection of tax offenses has been developed. The types of tax violations in France and the consequences of their detection for taxpayers are considered. The influence of the adopted tax legislat

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8

Dimić, Suzana, and Vanda Božić. "Tax crimes as the leading form of economic crime." Pravo i privreda 58, no. 4 (2020): 55–73. http://dx.doi.org/10.5937/pip2004055d.

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The financing of the vital interests of the social community justifies tax coverage, but taxpayers, due to the reduction of their economic power, perceive it as a burden. As a result, they resort to various modalities of behaviour - from changes in their economic decisions, which are spread to the economy through the market mechanism, to various forms of illegal behaviour. Activities by which taxpayers knowingly and intentionally violate tax regulations in order to reduce or completely fail to fulfill their tax obligation are incriminated as tax crimes. The paper analyses tax crimes in relatio

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9

Rekso Wibowo, Basuki, Hendrik Handoyo Lugito, and Lilik Mulyadi. "Corporate Criminal Liability Formulation in Criminal Acts in the Field of Taxation to Realize Legal Certainty." Asian Journal of Social and Humanities 3, no. 1 (2024): 75–87. http://dx.doi.org/10.59888/ajosh.v3i1.435.

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Problems in the enforcement of tax criminal law involve normative vagueness related to corporate criminal liability in the context of tax crimes. Currently, criminal liability is directed only to individuals who are stewards or controllers of the corporation personally. This results in the main perpetrator in tax crimes are individual taxpayers, even though these crimes actually occur within the scope of operations of a corporation. In addition, the corporation itself cannot be criminally liable, nor can its shareholders. In the context of tax crimes that generally occur in a corporative envir

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Silalahi, Heriantonius. "Juridical Analysis of Tax Criminal Law Enforcement: an Overview of Legal Regulations and its Implementation in Indonesia." Ilomata International Journal of Tax and Accounting 4, no. 3 (2023): 561–83. http://dx.doi.org/10.52728/ijtc.v4i3.778.

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The purpose of this research is to conduct a juridical analysis of criminal law enforcement in the field of taxation in Indonesia. The focus of this study is to evaluate the effectiveness of legislation and its implementation in combating tax crimes. The research method used is a normative juridical approach by examining legislation related to tax crimes, including tax laws, government regulations, and relevant policies. Additionally, an analysis of the legal practices and enforcement of tax crimes in Indonesia is conducted. The research findings indicate that the legislation in the field of t

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Kubatov, I. "Tax Crimes in the Kyrgyz Republic, Their Legal Features." Bulletin of Science and Practice 10, no. 8 (2024): 340–44. http://dx.doi.org/10.33619/2414-2948/105/38.

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In the article, the author examined the legal features of tax crimes in the Kyrgyz Republic and gave a legal analysis of crimes in the field of taxation provided for in the criminal code of the Kyrgyz Republic. The main responsibilities of the main subjects of tax legal relations in the fulfillment of tax obligations are provided. During the study, the author defined the concept of a tax crime and noted its differences from other offenses of tax law. In addition, the article defines which criminal acts provided for by the Criminal Code of the Kyrgyz Republic relate to tax crimes.

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Orzeszak, Karol Szymon. "Fiscal Crimes Related to Tax Avoidance." Studia i Materiały Wydziału Zarządzania UW 2022, no. 1(36) (2022): 69–80. http://dx.doi.org/10.7172/1733-9758.2022.36.6.

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Fiscal crimes (tax crimes) penalized in the Fiscal Penal Code constitute a specific area of criminal law, as they lie at the junction between criminal law and tax law. Criminal fiscal law plays a key role in protecting the tax interest of a public-law entity, and more broadly, the financial interest of the state. The article comments on the crimes of tax evasion and fraud,doing business under another’s company and presents statistical data on them.

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양수영 and Changnam AHN. "A Study on the Tax Crimes Associated Tax Invoice." Seoul Tax Law Review 22, no. 2 (2016): 471–507. http://dx.doi.org/10.16974/stlr.2016.22.2.011.

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14

Subroto, Edwin Sulasdjono, Dudik Djaja Sidarta, and Noenik Soekorini. "LEGAL CONSEQUENCES FOR TAX CRIMES WITH FICTITIOUS TAX INVOICES." POLICY LAW NOTARY AND REGULATORY ISSUES (POLRI) 3, no. 4 (2024): 472–82. https://doi.org/10.55047/polri.v3i4.1438.

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This research aimed to examine the legal implications of tax fraud involving fictitious tax invoices by businesses and to examine the factors that judges take into account when imposing criminal penalties on those who use fictitious tax invoices in cases such as Decision Number523/Pid.Sus/2021/PN Cikarang, Decision Number 1227/Pid.Sus/2021/PN Jkt.Utr, and Decision Number 926/Pid.Sus/2019/PN Jkt.Utr. This study pertains to normative legal research, utilizing the statute approach and conceptual approach. Primary legal resources for this research consist of Law No. 7 of 2021 and Law No. 28 of 200

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Mushafi, M. Arief Amrullah, Y.A. Triana Ohoiwutun, and Aan Efendi. "The Urgency of Regulation of Tax Criminal Actions in Preventing Loss of State Revenue in the Tax Sector." International Journal of Economics (IJEC) 2, no. 2 (2023): 194–201. http://dx.doi.org/10.55299/ijec.v2i2.483.

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This article examines the urgency of regulating tax crimes in preventing loss of state revenue in the tax sector. The research method used in writing this article is a normative juridical paradigm or doctrinal legal research. The basis for writing this article is literature with a focus on analyzing primary legal materials and secondary legal materials. That is, this research will refer to the legal norms contained in the laws and regulations related to criminal law legislation policies in the tax sector. The results of this study are that the regulation of tax crimes has an important role in

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Khan, Aamir, and Naureen Akhtar. "Legal, Administrative and Judicial Framework in Pakistan to Combat Tax Evasion and Money Laundering: An Analytical Study." Review of Politics and Public Policy in Emerging Economies 3, no. 1 (2021): 69–77. http://dx.doi.org/10.26710/rope.v3i1.1761.

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Purpose: The main objective of this research paper is to look at Pakistan's legal, administrative, and judicial framework in terms of countering money laundering and tax evasion. Money laundering and tax evasion are two financial crimes that have been linked, either directly or indirectly, to one other. Money laundering was formerly solely associated with the crimes of narcotics trafficking and terrorism financing. At present, it has been also associated with tax evasion. Methodology: The framework regarding tax evasion and money laundering is varied. In Pakistan, two different mechanism

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Kurniawan, Deny. "ANALISIS ASAS HUKUM ULTIMUM REMEDIUM DALAM TINDAK PIDANA PERPAJAKAN DI INDONESIA." Jurnal Globalisasi Hukum 1, no. 2 (2024): 284–92. http://dx.doi.org/10.25105/jgh.v2i1.21056.

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The principle of ultimum remedium in tax crimes in Indonesia is a principle in Indonesian criminal law stating that criminal law should be used as a last resort in law enforcement. This paper discusses tax crimes as criminal acts within the scope of administrative law (administrative criminal law or dependent crimes), where the aim of law enforcement is to ensure taxpayers fulfill their tax obligations, namely reporting and paying taxes. Criminal sanctions in the general tax provisions law should be understood differently from the main objective of tax law, which is to secure state revenue fro

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Kurniawan, Deny. "ANALISIS ASAS HUKUM ULTIMUM REMEDIUM DALAM TINDAK PIDANA PERPAJAKAN DI INDONESIA." Jurnal Globalisasi Hukum 1, no. 2 (2024): 284–92. http://dx.doi.org/10.25105/hhdrv518.

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The principle of ultimum remedium in tax crimes in Indonesia is a principle in Indonesian criminal law stating that criminal law should be used as a last resort in law enforcement. This paper discusses tax crimes as criminal acts within the scope of administrative law (administrative criminal law or dependent crimes), where the aim of law enforcement is to ensure taxpayers fulfill their tax obligations, namely reporting and paying taxes. Criminal sanctions in the general tax provisions law should be understood differently from the main objective of tax law, which is to secure state revenue fro

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19

Zhempiisov, N. Sh, and B. T. Seitov. "ON TOPICAL ISSUES OF CLASSIFYING SOME CRIMES AS TAX CRIMES." Bulletin of Academy of Law Enforcement Agencies, no. 2 (2021): 32–37. http://dx.doi.org/10.52425/25187252_2021_20_32.

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20

Jasurbek, Mardanov. "STAGES OF INVESTIGATION OF CRIMES RELATED TO TAX EVASION OR MANDATORY PAYMENTS." EURASIAN JOURNAL OF ACADEMIC RESEARCH 2, no. 13 (2022): 677–83. https://doi.org/10.5281/zenodo.7460737.

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This article provides a comparative analysis of the following and final stages of the investigation of crimes related to tax evasion or mandatory payments, the circumstances that must be proved during the investigation of crimes in the field of tax evasion or mandatory payments, the specifics of the investigation of crimes related to tax evasion or mandatory payments. Also, this article discusses the main shortcomings and mistakes that are made when solving situational problems that arise at the stage of initiating a criminal case on a tax crime.

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Aguzarova, Fatima S. "Tax crimes in the Russian Federation: concept, assessment, problems of detection." Vestnik of North Ossetian State University, no. 4 (December 25, 2024): 208–15. https://doi.org/10.29025/1994-7720-2024-4-208-215.

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The relevance of the research topic lies in the fact that tax crimes are carried out with the aim of encroaching on the financial interests of the state. It is noted that the most common way of committing tax crimes is considered to be tax evasion. Through timely and full payment of tax payments, uninterrupted provision of state activities is achieved. Despite the efforts of law enforcement agencies, tax crimes persist to this day. The purpose of this study is a comprehensive study of the theoretical and practical foundations of tax crimes in Russian practice, as well as the identification of

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22

Kostić, Jelena. "TAX CRIMES IN THE ITALIAN LEGISLATION." Strani pravni život 60, no. 4 (2016): 135–54. http://dx.doi.org/10.56461/spz16410k.

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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. According to some data, penalties for failure to pay dues to the state existed even in ancient Egypt. The only things that have changed over time were the number of tax-related criminal offences and the type of sanctions prescribed for these offences. Most certainly, such solutions were conditioned by concrete social circumstances. Nowadays, all legislations p

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23

Батюкова, В. Е. "О некоторых изменениях уголовно-правовой политики в сфере противодействия налоговым преступлениям". СОВРЕМЕННОЕ ПРАВО, № 12 (29 грудня 2024): 102–6. https://doi.org/10.25799/ni.2024.37.61.020.

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Анализируются основные направления уголовно-правовой политики в сфере противодействия налоговым преступлениям. Подвергается анализу судебная статистика по налоговым преступлениям, а также государственные меры, направленные на поддержание экономики. Рассматривается судебная практика по делам, связанным с налоговой преступностью. The main directions of criminal law policy in the sphere of combating tax crimes are analyzed. Judicial statistics on tax crimes, as well as state measures aimed at supporting the economy, are analyzed. Judicial practice in cases related to tax crimes is considered.

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Ramazanov, T. B., and A. M. Yarakhmedov. "FEATURES OF FORENSIC CHARACTERISTICS OF TAX CRIMES." Law Нerald of Dagestan State University 37, no. 1 (2021): 123–26. http://dx.doi.org/10.21779/2224-0241-2021-37-1-123-126.

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The article reveals the concept and structure of criminalistic characteristics of tax crimes. As structural elements, data on the identity of the criminal, the place, time and conditions of committing tax crimes, the object and subject of the crime, and the reasons that contribute to its Commission are considered. The Central element of the criminalistic characterization of tax crimes is the method of committing the act. A brief description of common ways of evading taxes and other fees is given.

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Mohamed Saniff, Shereeza, Isnaini, Beby Suryani Fithri, and S. Salini Iswari. "Comparative Study of Law Enforcement Against Taxation Crimes in Indonesia and Malaysia." JURNAL MERCATORIA 17, no. 1 (2024): 1–9. http://dx.doi.org/10.31289/mercatoria.v17i1.12068.

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This research conducts a comparative study of law enforcement strategies aimed at combatting taxation crimes in Indonesia and Malaysia. The study examines the legal frameworks, enforcement mechanisms, and institutional capacities of tax authorities in both countries. Through an analysis of relevant laws, regulations, and enforcement practices, the research evaluates similarities and differences in approaches to tackling tax evasion, fraud, and non-compliance. Additionally, the study explores the role of collaboration between tax authorities and other government agencies, as well as internation

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Burton, Hughlene A., Stewart S. Karlinsky, and Cynthia Blanthorne. "Perception of a White-Collar Crime: Tax Evasion." ATA Journal of Legal Tax Research 3, no. 1 (2005): 35–48. http://dx.doi.org/10.2308/jltr.2005.3.1.35.

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The current study was designed to investigate U.S. taxpayer's perception of the severity of tax evasion relative to other offenses, in general, and white-collar crimes, in particular. We compared the perception of tax evasion to 20 other offenses, including violent crimes such as rape and murder and relatively minor offenses such as jaywalking. Due to the recent focus by lawmakers and the media on white-collar scandals and the lack of comparisons in prior literature, we also included six white-collar crimes. Overall, the results indicate that tax evasion was viewed as only somewhat serious. Wh

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Matabean, Redhy, and Vishnu Juwono. "KERJASAMA OTORITAS PAJAK DAN OTORITAS ANTI KORUPSI DALAM UPAYA MENINGKATKAN KEPATUHAN PAJAK." Scientax 1, no. 1 (2019): 75–91. http://dx.doi.org/10.52869/st.v1i1.12.

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Tax crimes and corruption have caused huge losses in various countries. Therefore, one of the emphases of the Sustainable Development Goals is how to reduce corruption substantially in all its forms. Corruption and tax crimes can be interrelated. Hence, appropriate policies are needed from the tax authorities and anti-corruption authorities in handling them. This study aims to discover the collaboration design in dealing with tax crimes and corruption. The analysis results illustrate that systematic design can be carried out through collaboration between tax authorities and anti-corruption aut

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Молчан, А. С., А. П. Ануфриева, and О. Ю. Франциско. "The role of field and cameral tax audits in the detection of tax crimes." Экономика и предпринимательство, no. 3(140) (June 17, 2022): 990–95. http://dx.doi.org/10.34925/eip.2022.140.03.187.

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В статье раскрывается содержание налоговых проверок, включающие в себя выездные и камеральные налоговые проверки. Проведен анализ практики осуществления камеральных и выездных налоговых проверок в выявлении налоговых преступлений. Это позволило выявить проблемы и разработать пути совершенствования налогового контроля в выявлении налоговых преступлений. The article reveals the content of tax audits, including field and cameral tax audits. The analysis of the practice of carrying out cameral and field tax audits in identifying tax crimes is carried out. This made it possible to identify problems

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Mugarura, Norman. "Tax havens, offshore financial centres and the current sanctions regimes." Journal of Financial Crime 24, no. 2 (2017): 200–222. http://dx.doi.org/10.1108/jfc-01-2016-0008.

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Purpose This paper aims to articulate the complexities posed by tax havens and offshore financial centres (OFCs) in the global fight against financial crimes such as tax avoidance and money laundering. It suggests possible measures to mitigate the effect of tax avoidance on economic development of countries, especially less developed poor countries. Design/methodology/approach Data were evaluated using examples and case studies drawn from tax havens and OFCs in newspaper reports to demonstrate how illicit proceeds of crime are spirited out of countries for safe custody in tax haven jurisdictio

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Yoserwan, Yoserwan. "Corporate Criminal Liability in Tax Crime: an Effort to Optimize State Revenue from The Tax Sector." Jurnal Penelitian Hukum De Jure 23, no. 1 (2023): 131. http://dx.doi.org/10.30641/dejure.2023.v23.131-142.

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Tax crimes can be committed by taxpayers which include individuals as personal taxpayers and corporate taxpayers as taxable companies. The problem in the enforcement of tax criminal law is the unclear rules regarding corporate criminal liability in tax crimes. This article aims at discussing corporate criminal liability in tax crimes and its application in the investigation and prosecution process. The research uses normative legal research by collecting secondary data. They are primary legal sources and secondary legal sources. The results show that in handling tax crimes, both the investigat

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Rubtsova, A. S., and T. D. Ustinova. "Tax evasion: enforcement problems." Courier of Kutafin Moscow State Law University (MSAL)) 1, no. 10 (2023): 135–42. http://dx.doi.org/10.17803/2311-5998.2022.98.10.135-142.

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Tax crimes cause enormous harm to the entire budgetary system of the state, the economic security of the Russian Federation is jeopardized. The Constitution of the Russian Federation establishes the obligation to pay taxes and fees established by law. Tax evasion can be considered as a tax, administrative offense or crime, depending on how significant this violation is for society and the state, how great the degree of public danger. The correct identification of the signs of the perpetrator of a tax crime is an important and complex issue in qualifying crimes committed in a group way. The pro

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Jiwar, Syarif. "Law Enforcement Against Document Forgery in the Field of Taxation." Journal of Posthumanism 5, no. 6 (2025): 3676–88. https://doi.org/10.63332/joph.v5i6.2509.

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The tax collection system that applies in Indonesia is a self-assessment system, where taxpayers are given the trust to calculate and pay their taxes owed. In the implementation of the self-assessment system, conflicts arise due to differences of opinion between taxpayers and tax authorities. These differences are often utilized by taxpayers to take advantage of legal loopholes by committing tax crimes, one of which is by falsifying tax documents such as falsification of tax invoices, falsification of bookkeeping or recording of financial report, forgery of stamps, submitting or reporting tax

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Goncharov, Denis Yu. "SEMANTIC FEATURES OF THE NORMS ON TAX CRIMES AND SOME QUESTIONS OF THEIR INTERPRETATION." LEGAL ORDER: History, Theory, Practice 42, no. 3 (2024): 129–33. https://doi.org/10.47475/2311-696x-2024-42-3-129-133.

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At the present stage of the development of legal science and legislative technology, it is necessary to provide research support for intersectoral consistency of legislative norms. To do this, an attempt has been made to study some of the features caused by the semantics and formality of the norms on tax crimes. The hypothesis of the study : the semantic features of the text of the norms on tax crimes indicate their insufficient consistency with the norms of tax legislation. Purpose : to identify and describe the inconsistency of the semantic content of the signs of tax crimes enshrined in the

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Zainudin Hasan, Abelia Duta Simanjuntak, and Monica. "Analysis of Tax Crimes Committed by Tax Personnel in Lampung Province." Open Access Indonesia Journal of Social Sciences 6, no. 4 (2023): 1017–22. http://dx.doi.org/10.37275/oaijss.v6i4.166.

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Criminal acts in the field of taxation refer to violations or crimes related to the tax provisions of a country. Tax crime often involve manipulation or violation of the law by individuals in order to avoid or reduce the tax obligations they should pay. This study aimed to analyze tax crimes committed by unscrupulous tax personnel in Lampung province. This research is a qualitative observational study and uses a literature study. Secondary data such as laws and regulations, legal theory, and doctrine are used to explain legal phenomena. This study highlights the phenomenon of tax crime in the

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Animashaun, Oyesola, and Howard Chitimira. "A legal analysis of the Nigerian National Inspector General for Tax Crimes Commission Bill, 2022." South African Mercantile Law Journal 36, no. 2 (2024): 203–17. https://doi.org/10.47348/samlj/v36/i2a4.

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The number of Ministries, Departments and Agencies (‘MDAs’) listed on the Nigerian Federal Civil Service official website is 1316. Although this figure is unwieldy, the cost of governance and the debt profile of these civil services are equally astounding. This prompted the Federal Government of Nigeria to set up the Oronsaye Presidential Committee on the Reduction and Rationalization of Federal Government Parastatals, Commissions and Agencies to consolidate the MDAs and reduce governance costs. However, the Nigerian National Assembly is currently deliberating on the National Inspector General

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Golikova, V. V. "Forensic Tax Examination of Calculations with the Budget for Value Added Tax." Courier of Kutafin Moscow State Law University (MSAL)), no. 2 (May 9, 2022): 116–23. http://dx.doi.org/10.17803/2311-5998.2022.90.2.116-123.

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The forensic tax examination of calculations with the budget for value added tax is the most important evidence in the case, with its help it is possible to identify violations from the requirements of tax legislation allowed by taxpayers in determining the elements of taxation. Within the framework of the existing legal regulation, one of the elements of the mechanism of protection against tax crimes in connection with the encroachments on the financial interests of the country is a forensic tax examination of calculations with the budget for value added tax, the production of which is aimed

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БЕЛОВИЦКИЙ, К. Б., and Е. Д. РЫБАКОВА. "THE IMPACT OF DIGITAL TRANSFORMATION OF TAX CONTROL ON THE DETECTION OF TAX CRIMES AND OFFENSES." Экономика и предпринимательство, no. 1(150) (May 27, 2023): 1049–52. http://dx.doi.org/10.34925/eip.2023.150.1.208.

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В данной статье рассматриваются понятия налоговых преступлений и налоговых правонарушений и их существенные различия, взаимосвязь цифровизации экономики с процессом налогового регулирования и деятельность ФНС РФ по совершенствованию налогового контроля. Проделанный анализ позволил сделать вывод о том, как соотносятся цифровая трансформация налогового регулирования с количеством налоговых преступлений и правонарушений. This article discusses the concepts of tax crimes and tax offenses and their significant differences, the relationship of digitalization of the economy with the process of tax re

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Barkalova, E. V. "Actual Problems of Exemption from Criminal Liability for Tax Crimes in Connection with Compensation for Caused Damage." Russian Journal of Legal Studies 4, no. 4 (2017): 135–42. http://dx.doi.org/10.17816/rjls18281.

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In this article are analyzed the problems of determination of the amount of damage caused by commission of tax crimes. The author delineates the concepts of «damage» as the circumstance to be proved, in cases of commission of tax crimes and as a part of the grounds for exemption from criminal liability for commission of tax crimes under the art.76.1 of the Criminal Code of the Russian Federation and art. 28.1 of the Code of Criminal Procedure of the Russian Federation. Various scientific points of view and judicial-investigative practice on application of the mentioned above grounds for exempt

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Ryapolova, Yaroslava P. "Use of the Potential of Operational-Search Activities in Solving Problems Stages of Initiation of a Criminal Case: Problemic Issues of Theory and Practice." Proceedings of the Southwest State University. Series: History and Law 12, no. 6 (2022): 132–42. http://dx.doi.org/10.21869/2223-1501-2022-12-6-132-142.

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Relevance. The article examines the main stages of the transformation of the legal model for initiating criminal cases on tax crimes, analyzes the changes introduced by Federal Law No. 51-FZ of 09.03.2022, returning a special “tax” reason to Article 140 of the Code of Criminal Procedure of the Russian Federation and adjusting the procedure for considering reports about the crime of the group in question. The problematic issues in the field of interaction between the preliminary investigation bodies and tax authorities in the course of identifying tax crimes and collecting the necessary evidenc

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Larichev, Vasily D., and Elena V. Milyakina. "Characteristics of a Criminal Situation in the Tax Sphere." Business security 1 (March 14, 2024): 43–46. http://dx.doi.org/10.18572/2072-3644-2024-1-43-46.

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The article reveals the issues of committing tax crimes. Data on the total number of criminal cases initiated, investigated and terminated, sent to court, committed on a large and especially large scale, by a group of persons or by a group of persons by prior agreement, information on the amount of damage caused in completed criminal cases is provided. The article examines the structure of tax crime by types of tax crimes, as well as by the most common methods of their commission. Gaps in tax and criminal legislation are being investigated.

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Lutfi, Khoirur Rizal, Dian Khoreanita Pratiwi, and Citraresmi Widoretno Putri. "Prospects of Implementing Mutual Legal Assistance Against Transnational Tax Crimes (Study of Reciprocal Agreements between Indonesia - Switzerland)." Veteran Law Review 3, no. 2 (2020): 56. http://dx.doi.org/10.35586/velrev.v3i2.2059.

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Indonesia and Switzerland signed a Mutual Legal Assistance (MLA) Agreement in 2019. One sector that is considered to be facilitated is the handling of tax crimes (tax fraud) as part of the government's efforts to enforce tax laws, especially those that crossnational borders. This legal research is a type of normative research that will examine the implementation or implementation of international treaty provisions in a factual manner in certain legal events, namely taxation crimes.

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Nurferyanto, Dwi, and Yoshi Takahashi. "Establishing Boundaries to Combat Tax Crimes in Indonesia." Laws 13, no. 3 (2024): 29. http://dx.doi.org/10.3390/laws13030029.

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Enforcing criminal tax law in Indonesia presents a critical yet challenging task, because of the intricate interplay between tax and criminal law interests. The Indonesian Government has introduced leniency in tax criminal law enforcement, guided by the ultimum remedium principle, where criminal sanctions are considered as a last resort. Under this policy, tax offenders can absolve themselves from legal liability. However, such leniency throughout the enforcement process can lead to perceptions of injustice within society. This research uses descriptive, evaluative, and normative juridical met

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Cieśla, Rafał, Pietro Pavone, and Jolanta Grębowiec-Baffoni. "Tax crimes in Italy using accounting documents." Nowa Kodyfikacja Prawa Karnego 59 (November 9, 2021): 33–47. http://dx.doi.org/10.19195/2084-5065.59.3.

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Contemporary document research involves the need to use the latest technologies and analytical techniques that provide the most complete possible knowledge of contemporary issues and methods of document research. Documents are used to record legal actions and events of legal significance. By their essence, they are therefore closely related to the sphere of rights and obligations of a specific person or institution. Crimes against documents pose a threat to the proper functioning of the state and thus the development of every enterprise. They affect, directly or indirectly, the misallocation o

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Kazakov, I. A. "SOME ISSUES OF REGULATION OF TAX CRIMES." Innovative Economics and Law, no. 3 (2021): 103–7. http://dx.doi.org/10.53015/2782-263x_2021_3_103.

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Nagieva, Sabina Ilgarovna, and Aleksey Vladimirovich Belyakov. "TAX CRIMES AND WAYS TO COMBAT THEM." Наука XXI века: актуальные направления развития, no. 1-2 (2021): 361–66. http://dx.doi.org/10.46554/sciencexxi-2021.02-1.2-pp.361.

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Bochkareva, Nadezhda G., Anzhelika L. Gendon, Galina F. Golubeva, and Aleksandr O. Korostelev. "RELAXATION OF CRIMINAL LIABILITY FOR TAX CRIMES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 289–93. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.043.

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Since March 2023, there has been a change in legislation aimed at mitigating the consequences in general patterns in the tax area, manifested in a reduction in the statute of limitations for attracting coverage.

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김태희. "Crimes related to Tax Invoices under the Punishment of Tax Evaders Act and the issue of Counting Crimes." Seoul Tax Law Review 22, no. 2 (2016): 421–70. http://dx.doi.org/10.16974/stlr.2016.22.2.010.

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Sanakoiev, Dmytro, and Bagdat Seitov. "Comparative legal characteristics of some tax crimes in the Republic of Kazakhstan and Ukraine." Naukovyy Visnyk Dnipropetrovs'kogo Derzhavnogo Universytetu Vnutrishnikh Sprav 1, no. 1 (2021): 209–15. http://dx.doi.org/10.31733/2078-3566-2021-1-209-215.

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In this paper, the author’s conducted a comparative legal analysis of a number of tax crimes under the criminal legislation of Kazakhstan and Ukraine. The authors note that in contrast to general crime, the feature of tax crimes is their high latency, expanding the means of their implementation, which increases public danger and the effectiveness of combating them, affects the state of economic security, reducing economic opportunities due to lack of public funds. . The study of the systemic links between tax crimes remains a relevant area of research, as it is their understanding as a compone

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Ariatmoko, Nur. "Implementation of Deelneming in Tax Criminal Actions." Jurnal Ilmiah Mizani: Wacana Hukum, Ekonomi Dan Keagamaan 10, no. 1 (2024): 1. http://dx.doi.org/10.29300/mzn.v10i1.2939.

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This research explores tax crimes within the framework of the Law on general regulations and tax procedures (UUKUP), focusing on mandatory contributions to the state by individuals and entities. Utilizing normative methodologies, including statutory analysis, conceptual exploration, and case studies, the study scrutinizes participation in tax crimes. Statutory analysis examines existing laws to identify gaps in the legal framework, while conceptual exploration establishes a theoretical foundation for understanding criminal actions and participation in taxation. Case studies analyze real-world

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Alhemiri, Mohammed Abdulla Amer Salem, Nurazmallail Bin Marni, and Ahmed Shehab. "General rules regulating tax provisions in the United Arab Emirates." International journal of health sciences 6, S1 (2022): 857–65. http://dx.doi.org/10.53730/ijhs.v6ns1.4826.

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The study aims to analyze the general principles of tax provisions in the UAE legislation by evaluating the UAE tax system and identifying its economic effectiveness. The study will also show the ability of UAE legislation to oblige those in charge to pay taxes, and the extent to which taxpayers are convinced of the general government policy. The study will also review the challenges facing the state in collecting taxes and ways to address legal gaps. The problem of the study lies in the challenges facing the state regarding the application of tax legislation and the insufficiency of the stipu

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