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1
Storm, Ansia, and Katrina Coetzee. "Towards Improving South Africa's Legislation On Tax Evasion: A Comparison Of Legislation On Tax Evasion Of The USA, UK, Australia And South Africa." Journal of Applied Business Research (JABR) 34, no. 1 (December 29, 2017): 151–68. http://dx.doi.org/10.19030/jabr.v34i1.10106.
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The fight against tax evasion in South Africa is an ongoing battle. The tools available to law enforcement boil down to legislation and the enforcement thereof. The purpose of the study that was done for this article was to compare available legislation of the United States of America, United Kingdom, Australia and South Africa to determine if South Africa’s legislation can be improved. This was done by studying the relevant literature and legislation of all four countries. The findings, that there is some clauses that can be added to improve South Africa’s legislation, were confirmed by analyzing the legislation available. In theory, the results have proven that although South Africa’s legislation can compete with that of the United States of America, United Kingdom and Australia, there is some improvement that can be considered. This is of value to the individuals and professionals who deal with the offence of tax evasion on a daily basis, ensuring that the reviewed legislation will deter perpetrators or that the charges brought against them in the court of law will ensure harsher punishment.
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Maugeri, Anna Maria. "Self-laundering of the proceeds of tax evasion in comparative law." New Journal of European Criminal Law 9, no. 1 (March 2018): 83–108. http://dx.doi.org/10.1177/2032284418757385.
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The supranational and, in particular, European legislation impose the inclusion of tax evasion among the predicate offences of the money laundering and urge the introduction of the offence of self-laundering. Despite these inputs, the criminalization of self-laundering is problematic in terms of respect of the rule of law. In this perspective, the article highlights the difficulty of considering, in comparative law, the proceeds of tax evasion as a criminal profit which can be laundered, as well as the problems posed by the criminalization of self-laundering of this tax saving with respect to the principles of both ne bis in idem and proportionality. Subsequently, the article will focus on the aims of criminalizing the act of self-laundering, and also in this perspective the link emerges with tax evasion, before evaluating the necessity of such a tool in the broader armamentarium available today in the fight against the accumulation of illicit capital.
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Alldridge, Peter, and Ann Mumford. "Tax evasion and the Proceeds of Crime Act 2002." Legal Studies 25, no. 3 (September 2005): 353–73. http://dx.doi.org/10.1111/j.1748-121x.2005.tb00675.x.
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Pursuit of the proceeds of crime has always been central to the criminal justice agenda of Tony Blair‧s Labour Party. In response to Blair‧s moral imperatives and to wider global forces, legislation has been put in place that targets, in various ways, the proceeds of crime. These efforts reached at least a temporary culmination in the Proceeds of Crime Act 2002. The mechanisms directed against property are backed by widespread reporting obligations, set out in the Money Laundering Regulations 2003, implementing the Amending EU Directive. The increased rate of seizures and growing rate of confiscation under the Proceeds of Crime Act 2002 and a number of decided cases under the Act are evidence of the courts ‘doing their bit’. A large industry is now in place for the delivery of the legal and other services the need for which was generated by the Proceeds of Crime Act 2002.
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Khafizah, Nurul, Azwardi Azwardi, and Lukluk Fuadah. "The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang." Accounting and Finance, no. 4(90) (2020): 68–74. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-68-74.
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Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.
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Falah, Hasan, and Amjad Hassan. "The Role of International Agreements in Organising Tax Imposed on Intellectual Property Rights in Egypt, Palestine, and Jordan." Arab Law Quarterly 33, no. 4 (August 15, 2019): 381–99. http://dx.doi.org/10.1163/15730255-12334053.
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Abstract Recognising the potential abundance of revenue and penetration of intellectual property as protected in various forms (copyrights, trademarks, patents, industrial designs, technical expertise, and trade secrets), into every aspect of society, states have endeavoured to regulate and protect these rights through national legislation and international agreements that emphasise the need to organise and protect these tax rights to support cooperation and integration among countries, as well as resolving international disputes on double taxation and combating tax evasion. This Article examines existing intellectual property legislation in Palestine, Jordan, and Egypt. Legislations in these three countries have agreed to subject to tax intellectual property revenues and activities, recognising them as one of the most important sources of state income. However, Palestinian legislation has not been clear in setting laws to deal with intellectual property revenues, contrary to counterparties in Egypt and Jordan.
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COSTEA, Ioana Maria. "Transpunerea Directivei PIF și evaziunea fiscală la TVA." Analele Universitării din București Drept 2020, no. 2020 (January 13, 2020): 9–24. http://dx.doi.org/10.31178/aubd.2020.02.
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Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.
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Obadina, Derek Adetokunbo. "Confronting the problem of cross-border tax evasion in an era of greater global transparency of tax relevant information." Journal of Money Laundering Control 19, no. 4 (October 3, 2016): 470–99. http://dx.doi.org/10.1108/jmlc-10-2015-0043.
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Purpose This paper aims to examine the Nigeria’s approach for tackling tax evasion, the limitations of double tax conventions for that purpose, the benefits of multilateral instruments/standards for automatic exchange of tax information and Nigeria’s ability to participate in such arrangements. Design/methodology/approach This paper is a library-based research, deploying content analysis with respect to books, law reports, law journals and newspapers. Findings Nigeria has taken significant steps to deal with domestic tax evasion by tightening anti-money laundering legislation, principally by making tax evasion a predicate offence and by imposing relating reporting obligations on financial institutions and a wide range of designated non financial institutions (DNFI's), but cross-border tax evasion remains a big problem owing to a limited network of double tax conventions (DTCs) and inherent limitations of the machinery in limiting exchange of information to distinct requests. Nigeria’s ability to benefit from new international standards providing for automatic exchange is compromised by the absence of robust rules with respect to taxpayer confidentiality and data protection. Research limitations/implications Because the research focused on Nigeria, the findings of the study might not be applicable to other jurisdictions. Originality/value Given the devastating effects of tax evasion on development in Nigeria and the priority accorded to the eradication of the problem in the sustainable development goals, this paper meets a need to determine the extent of sufficiency of Nigeria’s legal and regulatory framework in enabling the country to tackle tax evasion.
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Semerád, Pavel. "Value added tax evasion and excise duty fraud on fuel market in the Czech Republic." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 60, no. 2 (2012): 335–40. http://dx.doi.org/10.11118/actaun201260020335.
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This paper deals with analysis of current problems in the motor fuel market. It analyzes bottlenecks in setting the legislative changes in value added tax, excise tax and the legislation concerning fuels. The biggest problem is tax evasions that favor one group of business entities at the expense of another, and also cause that the state loses revenues mainly from indirect taxes. Therefore, attention is directed to quality control of fuels as a means of consumer protection and prevention of tax evasion and ways to combat tax evasion in import, distribution and storage of mineral oils. The examples are the most common errors found in fraudulent companies. Based on the data collected the possible ultimate evasion was estimated. Therefore, I propose that value added tax law should be amended and some other measures to improve supervision by public authorities like tax authorities and customs administration offices should be taken.
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Sari, Diana, and Yati Mulyati. "The Impact of Tax Amnesty on Tax Revenue and Tax Ratio: Case in Indonesia." International Journal of Engineering & Technology 7, no. 4.34 (December 13, 2018): 245. http://dx.doi.org/10.14419/ijet.v7i4.34.23899.
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The development of tax evasion in a country, often the problem solving is done by voluntary disclosure or tax amnesty. Both voluntary disclosure or tax amnesty seem to be a dilemmatic policy between the desire to uphold the rule of law by prosecuting tax smugglers on the one hand by imposing tax amnesty on the other which is viewed from a legal point of view which negates these claims legally. Tax amnesty is a counterproductive action in the tax sanctions system that regulates the waiver of prosecution or reduces or eliminates claims against penalties or fines contained in the provisions of taxation legislation. The positive side of the tax amnesty program is an increase in state revenues from the tax sector. However, an increase in tax revenues is not always followed by an increase in tax ratio.
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Šaćirović, Dženis, Haris Brulić, and Ismet Šaćirović. "Determination of value added tax in police and judicial practice." Ekonomski izazovi 9, no. 18 (2020): 129–39. http://dx.doi.org/10.5937/ekoizazov2018129s.
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In this paper, we want to present the abuse and bad intentions of the so-called phantom (fake) companies and other intermediary or money laundering companies. The subject of this paper is value added tax evasion in police and court practice. The aim of this paper is to present VAT evasion, in accordance with the legal regulations of criminal legislation, pointing out the ways of committing this crime. In this paper, we use the normative method as well as domestic literature. It is presented how and in what way companies have the obligation to pay VAT for a certain period of time in accordance with the Law on VAT. Through this paper, certain examples (research) are presented in detail of how abuse and larger funds occur in an illegal way, which of course leads to damage to the budget of the Republic of Serbia. It is a criminal offense that is reflected in the evasion of taxes, contributions and other prescribed duties.
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Karfíková, Marie. "Tax penalty payment and the “non bis in idem” principle." Law Enforcement Review 1, no. 3 (October 3, 2017): 50–61. http://dx.doi.org/10.24147/2542-1514.2017.1(3).50-61.
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The subject. This paper deals with problems related to tax law with a special focus on legalregulation of the tax procedure contained in the Czech Tax Procedure Code. Attention ispaid in particular to tax penalty payments and the “non bis in idem” principle.The purpose to identify ratio between penalty payments in tax procedure and in criminalprocedure in context of “non bis in idem” principle.The methodological basis of the article is analysis of legislation and court practice of Czechrepublic, Austria, European Union, including formal legal analysis, comparative analysis,synthesis, systematic approach.The results and scope of application. The existing case law of the Czech criminal courts andof the Supreme Court was based on the legal opinion that a penalty payment imposed bythe tax administration in a tax procedure constitutes no punishment, i.e. it is no sanction ofcriminal nature, so that even the final (enforceable) decision of the tax administration doesnot create a “ne bis in idem”1 barrier in relation to criminal sanctions for the same taxesrelatednon-compliant action (tax evasion) in respect of the penalty payment imposed bythe tax administration.Conclusions. It would probably be advisable for the legislation to amend the relevant provisionsof the Tax Procedure Code in a way that the tax authorities concentrate within thelimits of their powers on proper tax collection and that the law enforcement authorities areauthorized to punishments for deliberate tax evasion. A suggested amendment may thereforebe the removal of the penalty payments from the Tax Procedure Code as the defaultinterest itself is sufficient instrument enough to penalize the taxpayers. Another option is to keep the tax penalty payment in the Tax Procedure Code, but its imposition would only be considered after making sure that the result of any criminal proceedings does not constitute a “ne bis in idem” prohibition within the meaning of Art. 40 (5) of the Charter and Art. 4 (1) of the Protocol No. 7 to the Convention, Section 11 (1) f), g), h), (2) and Section 11a of the Code of Criminal Procedure.
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Alla, Mikel. "Characteristics of the VAT in Albania." European Journal of Social Sciences Education and Research 1, no. 1 (May 1, 2014): 228. http://dx.doi.org/10.26417/ejser.v1i1.p228-233.
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The value added tax (taxe sur la valeur ajoutee - TVA) was "invented" by a finance expert of France called "Maurice Laure" (1917-20 April 2001). The system of "Laure" is designed to April 10, 1954. He "invented" a tax on consumption, which was called the VAT (TVA). His idea was quickly adopted because it compels taxpayers at all levels of the production process, for self-management and self-calculating the tax, instead of putting the burden on sellers, or the tax authorities make the tax assessments. The tax legislation for the VAT in Albania has changed constantly . The VAT in Albania is regulated by the Law No. 7928 dated 27.04.1995 "On the VAT" . This law was amended to date from about 30 other laws . in the design of the fiscal policy of Albania , are taken into consideration the behavior of taxpayers and their ability to the tax evasion . Albanian state is trying to harmonize the fiscal legislation with those of the other countries of the European Union. This paper aims to show the main characteristics of the VAT in Albania . At the end of this paper, I will give my conclusions of the issue .
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Nikolaeva, Zhanna A. "ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES." Proceedings of the Institute of State and Law of the RAS 15, no. 1 (April 30, 2020): 164–82. http://dx.doi.org/10.35427/2073-4522-2020-15-1-nikolaeva.
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The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law and the court, justice. Representatives of small and medium- sized businesses are placed in unequal, discriminatory circumstances in comparison with large businesses. In addition, the legislation on taxes and fees contains provisions which create obstacles for the operation of criminal and criminal procedure laws. Many instances of tax evasion, the non-payment of fees and/or insurance fees in large and especially large amounts revealed by tax services do not become known to investigative bodies. In this case, the principle of the priority of sectoral legislation ceases to work, since in criminal proceedings the provisions of the Tax Code of the Russian Federation cancel out the effect of the norms which are common to all types of crimes and express the foundations of a particular sector of law. This paper substantiates the need to improve the concept of liability for violations of the legislation on taxes and fees.
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Barabash, L. V. "Deviant actions of taxpayers through the prism of behavioral finance." Collected Works of Uman National University of Horticulture 2, no. 97 (December 28, 2020): 98–108. http://dx.doi.org/10.31395/2415-8240-2020-97-2-98-108.
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In the modern world, taxes are the most important source of government funding. However, the efficiency of taxation directly depends on the level of tax payments and, accordingly, on the behavior of tax payers. Legislation forms a clear concept of the taxpayer and the specifics of his behavior, which is called tax culture. However, very often payers violate the designated conditions, thereby demonstrating deviant behavior. The latter should be understood to mean the individual's tendency to irrationality, which includes tax evasion that is contrary to the law. The study of the irrational behavior of individuals, conducted by D. Kahneman and A. Tversky, formed the basis of the theory of prospects, which designates the moments that influence the adoption of deviant decisions. Within the framework of the theory, four key components were identified: reliance on comparison, avoidance of losses, non-linear weighting of probability, and a downtrend in sensitivity to income and expenses. In the tax sphere of Ukraine, there are four types of tax evasion: tax evasion itself, tax optimization, tax minimization, tax planning. However, the factors provoking their appearance are the same. Combined into nine groups, they cover the time component, socio-economic, regulatory, socio-psychological, organizational, opportunistic, technical, moral-psychological and behavioral. Among the behavioral factors that directly affect the formation of deviant behavior in taxpayers, it should be noted the halo effect, the advantage of overconfidence over doubt, the law of small numbers, forecasting based on representativeness and avoiding losses. Each of the stated factors contributes to a false idea of the taxpayer about his own abilities and the depth of economic knowledge, creates the illusion of a minimal probability of an unfavorable outcome and is supported by the fear of losses.
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Xhango, Edvin. "Description of Fiscal Legislation and Changes in Years in Albania." European Journal of Economics and Business Studies 4, no. 1 (April 30, 2016): 91. http://dx.doi.org/10.26417/ejes.v4i1.p91-96.
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The development of the appropriate tax law was very important but also very difficult for countries coming from a centrally planned economy. In this paper, the author discusses the framework of tax law drafted from 1993 until 2014. In the study we present as the legislation has changed in these years and have influenced legal solutions to improve business data; thus affecting the development of the economy. We have identified legal definitions that provide the right solutions for business as well as for the economy of the state. We have selected the popular items and the articles that encourage business to develop informal economy. For this study is the ratio of Value Added Tax and Income tax on gross domestic product, which from 1998 until 2014 is almost the same. Noting that Albania is the country with the size of informal economy 34-47%, the result is about the legal framework of deficiencies. Given the above results, we have studying business interests to develop the informal economy. For this aid comes in the study of Busato and Chiarini, 2004, by which it can be determined the cost of product development business to the informal economy. Calculations showed that the cost of the development of the informal sector is much lower than the fiscal burden. Based on the results we conclude that the legal framework needed to improved in terms of avoidance of tax evasion opportunities as recognition of all invoiced costs, increasing penalties for not declaring the income and improve the work of the tax administration.
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Bilous, O. P. "COMPROMISES IN THE PRE-TRIAL INVESTIGATION INTO TAX, DUTY (MANDATORY FEES) EVASION WITH THE USE OF MONEY LAUNDERING CONVERSION CENTERS." Theory and Practice of Forensic Science and Criminalistics 15 (November 30, 2016): 138–48. http://dx.doi.org/10.32353/khrife.2015.16.
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The article deals with the problems of using compromises in the pre-trial investigation into tax, duty (mandatory fees) evasion with the use of money laundering conversion centers. Taking into account the existing public demand for reforms of bodies responsible for tax legislation implementation oversight and with regard to novelties in criminal procedure and tax legislation, the article suggests amending the system of compromises that can be achieved at the pre-trial investigation stage with a tax compromise for users of illegal services provided by conversion centers. The article concludes that a genuine human-oriented tactics of conducting specific investigation (search) actions must be based on the most inclusive use of tactical techniques in order to influence an individual. They include: 1) demonstration of potential outcome of the current situation; 2) explanation of the importance of honest testimony; 3) persuasion of the importance of providing assistance to investigation bodies. In order to implement these tactical techniques the article advises the investigator to provide the participants of the criminal proceedings with a timely and professional explanation of the provisions of the law in force in Ukraine regarding various types of compromises.
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Švecova, Ļubova. "TAX FRAUD PHENOME: QUALIFICATION DUE TO CRIMINAL LAW IN FIELD OF VAT." Administrative and Criminal Justice 3, no. 76 (September 30, 2016): 29. http://dx.doi.org/10.17770/acj.v3i76.2862.
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In the present article the author has considered in a concentrated form the essence of the tax fraud phenomenon, the responsibility for which is determined by the legislation, both in administrative and criminal order – in accordance with 218 (tax avoidance) and 177 (fraud) acts. The aim of the present research is to consider the problems of tax violation, to systematize the issues related to the qualification of criminal acts in the area of taxation at establishing the fact of fraud with value added tax. The author systematized the elements of criminal acts’ compounds - fraud and tax evasion, the importance of the aspect of separating fictitious and real transactions during their classification, as well as addressed issues related to the offense ascertaining at the stage of its ending, in case of fraud with value added tax. There have been no previous investigations found on researching the phenomenon of tax fraud in Latvia through the prism of analysis of prevalence cause, types on manifestation of the phenomenon and ways of preventing and dealing with it. While researching the phenomenon of tax fraud, the author intends to examine the problem in greater details. The main conclusion, which relates to fraud with value added tax, is the fact that the Law system on Value Added Tax itself enables the unfair taxpayer to commit fraud. The lack of clear approach and criteria for the qualification of tax fraud has a negative impact on the effectiveness of preventing and dealing with this criminal act.
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Nikolaeva, Zhanna. "Criminological Features and Determination Specifics of Modern Tax Crimes." Russian Journal of Criminology 14, no. 5 (November 20, 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 a reluctance to conduct business using common rules. Modern tax crimes have features typical of «white collar» crimes: openness of committing crimes that are made to look like legitimate business activities; use of the intellectual potential of highly qualified specialists for the development and improvement of criminal tax strategies, protection of criminal actions against exposure and prosecution; considerable material damage from crimes; long-term character of criminal activities; focus on using the advantages connected with tax evasion in competition. The author analyzes the norm of legal liability for breach of the law on taxes and duties. It is noted that the gains of tax evasion are higher than the material losses that could be incurred if the fact is exposed. The bigger the amount of uncollected taxes, the less significant the criminal law punitive sanctions are in comparison with it. There is not risk of becoming a subject of criminal prosecution for ignoring the duty to obtain documentation for business activities, for hiding or destroying accounting documentation. The author shows that the insufficiency of criminal law measures of restraining legal deviations regarding tax obligations and the defects of normative legal regulation of legal liability for tax delicts become the determinants of tax crimes because they promote the idea of impunity. Besides, the drawbacks of legal liability for violating the legislation on taxes and duties create conditions for the self-determination of tax crimes and for the formation of shadow economy in the Russian Federation.
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Teodorovicz, Jeferson. "Evasão tributária, a Base de Cálculo do ITBI e a Tipicidade no Direito Tributário Brasileiro." Revista da Faculdade de Direito, no. 43 (August 31, 2020): 165–99. http://dx.doi.org/10.22456/0104-6594.94222.
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RESUMOO presente estudo investiga a problemática da evasão tributária frente à determinação da base de cálculo do imposto sobre transmissão de bens imóveis (ITBI), de competência municipal e distrital no Brasil, a partir de revisão bibliográfica, legislativa e jurisprudencial. O método adotado no presente trabalho aproxima-se do dedutivo, sem, porém, afastar-se de pontuações indutivas – inclusive com considerações críticas ao objeto de investigação. Particularmente, o ponto central da pesquisa refere-se à análise de medidas de combate à evasão tributária adotadas pela administração tributária municipal no que tange à simulação frente ao ITBI na legislação tributária brasileira, especialmente considerando-se alternâncias legais – e infralegais - na consideração da base de cálculo do imposto. Concluiu-se que, embora as medidas legais e infralegais adotadas para combater as práticas evasivas fiscais colaborem, se respeitados certos limites, à racionalização e à eficiência da tributação, sobretudo para averiguar a efetiva manifestação de capacidade contributiva do contribuinte, de modo geral, por outro lado, tal esforço arrecadatório não deve relativizar o respeito aos princípios basilares do Direito Tributário Brasileiro, no qual o princípio da reserva da lei em matéria tributária ou princípio da tipicidade tributária se eleva no âmbito da determinação da base de cálculo do ITBI.PALAVRAS-CHAVEITBI; evasão tributária; base de cálculo; tipicidade tributária. ABSTRACTThe present study investigates the problem of tax evasion considering the determination of the calculation basis for the Transmission of Immovable Property Tax (Imposto de Transmissão de Bens Imóveis - ITBI), with municipal and district jurisdiction in Brazil, based on bibliographical, legislative and jurisprudential review. The adopted method in the present research is close to the deductive one, without, however, departing from inductive scores – including critical considerations to the object of this investigation. In particular, the focus of the research is the analysis of measures to combat tax evasion adopted by the municipal tax administration regarding the simulation of ITBI in the Brazilian tax legislation, especially examining the legal and non-legal changes in the consideration of the tax calculation basis. It was concluded that, although the legal and infralegal measures adopted to combat tax evasion collaborate, if certain limits are respected, to the rationalization and efficiency of taxation, especially to verify the effective manifestation of contributory capacity, generally, on the other hand, such a tax collection effort should not relativize respect for the basic principles of Brazilian Tax Law, in which the principle of law reservation in tax matters or principle of tax typicity is raised in the scope of determination of the calculation basis of ITBI.KEYWORDSITBI; tax evasion; calculation basis; tax typicity.
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Hardiyanto, Ivan. "PERMASALAHAN TRANSFER PRICING DALAM UNDANG-UNDANG PAJAK DI INDONESIA." Jurnal Magister Hukum ARGUMENTUM 6, no. 1 (May 6, 2019): 1082–103. http://dx.doi.org/10.24123/argu.v6i1.1859.
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Transfer pricing is a company policy in determining transfer prices to other companies, but in practice transfer pricing is done in order to avoid taxes. At present Indonesia has not been able to overcome the issue of transfer pricing because the regulations and sanctions are still unclear. Businessmen as taxpayers need legal certainty in the context of tax planning and business competition, while the government also requires legal certainty to secure revenues from the tax sector. The legal vacuum created legal uncertainty for both parties so that it was not in harmony with the principle of justice. Regulation regarding transfer pricing in Indonesia has actually been regulated in legislation found in Article 18 paragraph (3), (3a), and (4) Income Tax Law. However, the regulation has not been clearly regulating transfer pricing. The unclear regulation regarding transfer pricing lead Indonesian Government to refine the Anti-Avoidance Rule (AAR) which is integrated in the Income Tax Law. The AAR must provide clear definitions and differences regarding acceptable tax avoidance, unacceptable tax avoidance, and tax evasion, so that transfer pricing that breaks arm's length principle will be categorized as illegal. In addition, the AAR must be clearly and explicitly regulated regarding sanctions for transfer pricing doer. Improvement of AAR which is integrated in the Income Tax Law will provides legal certainty and guarantees justice for both businessmen as taxpayers and the government.
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Animashaun, Oyesola, and Howard Chitimira. "The Reliance on Lifestyle Audits for Public Officials to Curb Corruption and Tax Evasion in Nigeria." Potchefstroom Electronic Law Journal 24 (June 17, 2021): 1–38. http://dx.doi.org/10.17159/1727-3781/2021/v24i0a10735.
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Widespread corruption in the Nigerian public service is having a far-reaching detrimental effect on the economy. Public officers and other policy makers that formulate socio-economic policies are the main perpetrators of corruption in Nigeria. This article focusses on the viability of lifestyle audits for public officials as a strategy for combating such corruption, the proceeds of which are usually laundered and warehoused either offshore or in Nigeria with the assistance of professionals such as bankers and lawyers. If such warehoused wealth is discovered it is usually forfeited to the treasury of the government of Nigeria, after the trial of the offenders. This article interrogates the adequacy of the relevant legislation and the efficacy of the statutory bodies responsible for lifestyle audits in Nigeria, such as the Code of Conduct Bureau, which is discussed, as are the Code of Conduct Bureau and Tribunal Act, 2010, the Economic and Financial Crimes Commission Act, 2004, and the income tax reporting framework administered by the Federal Inland Revenue Service. It appears that the provisions relating to lifestyle audits under the Nigerian statutes are not robust enough to curb corruption and tax evasion. In addition, the enforcement of such lifestyle audits is hindered by the immunity granted to certain Nigerian public officers and jurisdictional conflicts in prosecuting corruption cases.
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Zvarikova, Katarina, and Erika Kovalova. "Is the legislation important in the context of transfer pricing?" SHS Web of Conferences 92 (2021): 02067. http://dx.doi.org/10.1051/shsconf/20219202067.
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Research background: The continuing trend of globalization and interconnection of national economics is reviling many opportunities as well as threats arising from this development. The transfer pricing is one of these issues as a legal framework to adjust the tax base. But on the other hand, this issue also affects other important areas and reveals its risks. There is focused on the transfer pricing and its legal framework in these presented papers as recent years have indicated that there is a huge necessity to regulate and legislatively define the transfer pricing on the part of the state. And although we can take the opinion that this is a modern issue, we have been encountering this problem since 1915 and since this time it is gaining in its importance. Purpose of the article: We can distinguish two different parties. On the one hand, there is a company (most of the time its multinational company) with its goal to achieve the best possible efficiency also by paying the lowest possible taxes. On the other hand, we recognize the state with his aim of optimal tax policy allowing it to maximize the amount of collected taxes, i. e. it should be in the best interest of the state to define the transfer pricing precisely to prevent possible tax evasion. Methods: The main method used in the article is literature research and analysis of the law documents. Findings & Value added: The aim of this article is to identify the basic legislative guidelines in the field of transfer pricing in the international level as well as in the level of the Slovak republic.
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Bratko, Tatiana Dmitrievna. "Illegal income as an object of taxation in law of the Russian Federation and the United States." Налоги и налогообложение, no. 3 (March 2021): 39–50. http://dx.doi.org/10.7256/2454-065x.2021.3.35831.
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One of the perpetual problems within the Russian and U.S. tax law is the establishment of criteria for taxability of income, under what conditions the income of a taxpayer should be taxable. The fact the legislation nor the rulings of supreme courts contain a clear answer to this question, leads to the emergence of legal uncertainty on the tax consequences of receiving illegal income. The goal of this research lies in examination of problem of taxation of illegal income, including the questions of bringing to tax and criminal liability for tax evasion on illegal income, as well as in substantiation of a new solution to this problem. For achieving this goal, the author analyzes the Russian and U. S. case law on taxation of criminal and other illegal income. Although such practice is not always consistent, the merit of the court includes the development of classical theory of the object of income taxation. Namely, the Supreme Court of the United States formulated the well-known concept of taxable income and the rule on “right of claim”. The author believes that the grounds for distinguishing between taxable and non-taxable income is the criterion of economic benefit. The strict application of such criterion for the assessment of tax consequences from receiving illegal income led the author to a conclusion that contradicts the interpretations of the Russian and U. S. courts: only the economic benefit from the free use of the property, rather than the overall value of such property, should be recognized as the object of taxation should be recognized. The concept proposed by the author can be used in the practice of tax and judicial authorities for ensuring subjective rights and legitimate interests of taxpayers.
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Andrianova, Natalya G. "The List of Offshore Zones in the Russian Law." Jurist 11 (October 8, 2020): 49–54. http://dx.doi.org/10.18572/1812-3929-2020-11-49-54.
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Definition of the term «offshore jurisdiction» is not set forth in the Russian law, the list of offshore jurisdictions is compiled by the Ministry of Finance of the Russian Federation, however the process and criteria, which are examined to add the jurisdiction in the list, are not formalized. Nevertheless, making a list of offshore jurisdictions is a matter of vital importance, because legal entities, registered in such zones are not entitled to use several benefits in Russia, are subject to enhanced control, their activity in specified spheres is limited. The practice of European Union blacklisting process was analyzed in the article, were scrutinized criteria for screening jurisdictions with a view to establishing an European Union list. Precisely established process and criteria makes it possible to form the list objectively, acts as a spur to foreign jurisdictions for cooperation, bringing domestic legislation in accordance with international base erosion and profit shifting requirements. Providing a legislative framework for criteria of offshore zones will lead to rising of transparency of compilation of this list, annual update of the list will allow objectively estimate the current state of foreign jurisdictions relating to the problems of tax evasion and money laundering.
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Balwicki, Łukasz, Michal Stoklosa, Małgorzata Balwicka-Szczyrba, and Jeffrey Drope. "Legal Steps to Secure the Tobacco Supply Chain: A Case Study of Poland." International Journal of Environmental Research and Public Health 17, no. 6 (March 20, 2020): 2055. http://dx.doi.org/10.3390/ijerph17062055.
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The threat of tobacco tax evasion and avoidance is the most commonly mentioned argument against tax hikes. Increasingly, the focus of legislators is on leaks in the tobacco crop supply chain, in which raw or cured tobacco that was never taxed finds its way to smokers. To study the process undertaken by Poland to secure the tobacco supply chain, we analyzed the 2013–2018 legislation around tobacco supply and interviewed a key stakeholder in the Government of Poland. We found that farmers and intermediary entities can trade tobacco only if registered with the government. Farmers are required to report the size of their fields and the weight of their crops to the state authorities. Each purchase within the supply chain is also reported by both the seller and the buyer for cross-validation. This has prevented manipulation within the system, while the mere threat of heavy fines related to an excise tax law violation and/or the administrative burden associated with becoming an excise tax payer (had the violation been prosecuted) has significantly contributed to securing the tobacco supply chain. The experience of Poland demonstrates that securing the tobacco supply chain is complicated but also a tractable problem. This case can be widely applicable to other countries.
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Jilkine, V. A. "Introduce CRS Standards for the Automatic Exchange of Tax Information into International Practice and Improve the Legal Regime on Controlled Foreign Companies." Russian Journal of Legal Studies 5, no. 4 (December 15, 2018): 70–75. http://dx.doi.org/10.17816/rjls18446.
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Countering crime in taxation area is one of the crucial tasks since this type of offence encroaches upon the economic principles and the power of the state, promotes development of corruption ties and therefore is deemed to be among the most dangerous perils to the national financial security. The Tax Policy Centre of the Organization for Economic Co-operation and Development has launched a system, within the framework of the Automatic Exchange Portal, for disclosure of schemes aimed at circumventing the single standard (CRS) for automatic exchange of information on taxpayers’ accounts. The law on the place of residence (location) is applicable in terms of international private law pertaining to OECD information exchange rules. The legislation on controlled foreign companies proved to be the legislators’ response, in most of the developed countries, to minimization of taxation in offshore zones, having the purpose to prevent tax evasion through offshore companies established in jurisdictions with minimal taxation. On 27.12.2017, within the framework of the course for counteracting offshore structures and obtaining unreasonable tax benefits, certain amendments were introduced in Federal Law No. 376-ФЗ, with specification of conditions for classifying a foreign company as a controlled foreign company; setting the criteria for recognizing individuals and organizations to be controlling entities; introducing a procedure for taxation and exemption of controlled foreign company’s profit from taxation. In this regard, it is necessary to draft a number of laws aimed at development of mechanisms for return of capital to the Russian jurisdiction and regulation of legal norms intending to release business representatives from paying the 13-percent tax in the event of termination of their business abroad.
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Nováková, Mária, Eduard Burda, and Silvia Capíková. "Challenges for social policy and health policy in a shared economy." SHS Web of Conferences 74 (2020): 03007. http://dx.doi.org/10.1051/shsconf/20207403007.
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The rapid and unrestrained growth of the shared economy segment surprised the legislators, theorists and scientists in labour law. The enormous development of the shared economy and digital platforms surprised many areas of social science that were unable to respond proactively and provide reliable solutions to emerging problems, that arise from the absence of basic rules and at least in partial regulation of the modern economy. There is no quality psychological and sociological research that would pave the way for legislation. Available psychological studies of the behaviour of the upcoming generation of “millennials” suggest some incentives for change, but not as much as the solution to the problems would require. In the article I will try to outline the social and health aspects of the shared economy that entails the philosophy of not owning, but borrowing. We will also focus our attention on the criminal aspects of undeclared work, possible tax evasion and unbalanced competition as a result of the organic development of the shared economy and digital platforms.
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Krumplytė, Jolita. "THE SHADOW ECONOMY FACTORS AND CAUSES ANALYSIS BY EXPERT EVALUATION METHOD: CASE OF LITHUANIA." Business, Management and Education 8, no. 1 (December 20, 2010): 122–38. http://dx.doi.org/10.3846/bme.2010.09.
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In the scientific literature the shadow economy is defined as a complex multifaceted set of phenomena, whose existence is determined by various factors and causes. The article examines the shadow economy through tax administration perspective. The author’s chosen object of the research encompasses economic activities, results of which such as tax evasion or concealment are not included in the official records. The shadow economy factors and reasons are economic, legal-administrative and social- psychological. Most of the time scientific research analyses the following shadow economy factors and causes: ▪ burden and rise of direct and indirect taxes and compulsory social insurance contribution; ▪ too stringent (or insufficient) legal and administrative regulation; ▪ weak government and a high level of corruption in the governmental sector; ▪ the income inequality (a high poverty level); ▪ the legislative gaps; ▪ the tax administration system deficiencies; ▪ irrational country’s economic policy; ▪ tax morale; ▪ insufficient government attention to social policy or irrational its development. The article presents the empirical study results about Lithuanian shadow economy factors and causes. The survey was carried out by experts – Lithuanian State Tax Inspection staff which has experience in inspecting taxpayers and conducting tax investigations. 702 experts took part in the research. According to experts’ estimations, companies and individuals enter into shadow economic activity mainly because they do not have any other way out (otherwise they won’t be able to stand up to competition, individuals won’t be able to make a living, etc.) as well as because other economy players pull them in. Experts also estimate that the most important Lithuanian shadow economy causes are the following: too big tax burden (in the case of illegal work – significant gross and net wage gap), gaps in legislation, frequent law changes, distrust of country’s government, dissatisfaction with the quality of work of governmental institutions. The main causes of the sprawl of the shadow economy – the inability to compete without being involved in the shadow economy, the lack of unified declaration of income and insufficient control of state institutions.
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Maggs, P. "The United States and global regulation of convertible virtual currencies." Courier of Kutafin Moscow State Law University, no. 2 (April 10, 2020): 58–69. http://dx.doi.org/10.17803/2311-5998.2020.66.2.058-069.
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The regulation of convertible virtual currencies (for instance Bitcoin) is an area both of global cooperation and global competition. On the one hand, virtual currencies create serious problems of payment for illegal transactions, money laundering, tax evasion, and consumer fraud. On the other hand such currencies, have the potential to lower the costs of commercial and consumer transactions and to facilitate international trade. Both dealing with the problems and realizing the potential of virtual currencies require international cooperation.There is no uniformity in national legislation on virtual currency. A recent survey of over 100 countries showed a wide variation in both the amount and methods of regulation 2 . While, at this stage, experimentation with various types of regulation may help discover better ways to deal with this currency, on the other hand, there is a real danger that some countries will be come unregulated virtual currency havens where the worst aspects of virtual currency can flourish.This article will look at United States law, and also at existing and needed international cooperation in the areas of taxation, investor protection, consumer protection, monetary regulation, and crime prevention.
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Grinko, Sergey D. "Illegal migration as an encroachment on the sovereignty and security of the state." Current Issues of the State and Law, no. 18 (2021): 341–52. http://dx.doi.org/10.20310/2587-9340-2021-5-18-341-352.
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We consider the issues of correlation between the international law of citizens of different states to travel and national legislation restricting illegal migration, which are the subject of interstate agreements. The issue of combating organized illegal migration for Russia is urgent, since the dynam-ics of this crime indicates an increase in the registration of such crimes and the identified persons who committed them. This is due to the large length of Russian borders and integration with foreign states, which entails an increase in the penetration of foreign citizens into the territory of our country. Illegal migration leads to an increase in ethnic organized crime and related smug-gling, drug trafficking, tax evasion and extortion. The fight against this criminal phenomenon is relevant for the entire world community. States seek to protect their citizens, but at the same time are obliged to comply with in-ternational legal norms on the issue under consideration. This activity of states should be carried out in accordance with the principles of respect for human rights and freedoms. We analyze international and Russian legisla-tion, damage caused by illegal migration, and propose measures to prevent crime related to illegal migration.
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NURCHALIS, NFN. "EFEKTIVITAS SANKSI PIDANA DALAM UNDANG-UNDANG KETENTUAN UMUM PERPAJAKAN DALAM MENANGGULANGI PENGHINDARAN PAJAK KORPORASI / THE EFFECTIVENESS OF CRIMINAL SANCTION ON THE GENERAL PROVISIONS OF TAXATION IN ADDRESSING CORPORATION TAX EVASION." Jurnal Hukum dan Peradilan 7, no. 1 (March 21, 2018): 23. http://dx.doi.org/10.25216/jhp.7.1.2018.23-44.
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Penghindaran pajak yang dilakukan dengan skema tertentu oleh wajib pajak badan, dalam hal ini korporasi telah menjadi permasalahan yang sulit diatasi dengan instrumen perundang-undangan yang ada saat ini khususnya melalui ketentuan pidana. Penelitian ini bertujuan menganalisis efektivitas Undang Undang Ketentuan Umum Perpajakan Nomor 6 Tahun 1983 sebagaimana telah diubah berdasarkan Undang Undang Nomor 16 Tahun 2009 (selanjutnya disebut UU KUP), spesifik ketentuan pidananya dalam mengatasi penghindaran pajak oleh wajib pajak badan. Penelitian ini merupakan penelitian hukum normatif, dengan pendekatan kualitatif. Data disajikan secara deskriptif untuk mendapatkan kesimpulan yang terkait setiap pokok penelitian. Hasil penelitian ini menunjukkan masih kurang memadainya perangkat pidana dalam UU KUP, diindikasikan dengan masih tingginya nilai penghindaran pajak oleh wajib pajak badan. Pembinaan wajib pajak sebagai tujuan pidana pajak tidaklah berjalan semestinya, terlihat dari kultur pajak wajib pajak badan yang masih menganggap pajak sebagai beban untuk diefisienkan, mulai dari pelaku usaha, hingga akademisi. Dalam penerapannya, pidana pajakpun diterapkan sesuai unsur subjektif dan objektif ketentuan pidana Pasal 38-39 UU KUP. Namun UU KUP ternyata masih menganut pemidanaan terhadap orang pribadi sebagaimana dianut KUHP/KUHAP tanpa ada penjelasan lebih lanjut, sehingga menjadi masalah dalam penerapannya terhadap korporasi. Namun dengan adanya Perma Nomor 13 Tahun 2016 maka hal itu dapat dilakukan, meskipun bersifat formil. Disisi lain, pidana UU perpajakan meskipun dikatakan menganut asas ultimum remedium namun kenyataannya, ketentuan pidananya masih banyak yang menganut pidana sebagai premium remedium.Tax evasion by the corporate taxpayer has become difficult to overcome with existing legislation instrument especially by criminal law. This research analyzes the effectiveness of Law Number 6 of 1983 on General Provisions of Taxation as amended by Law Number 16 of 2009 (hereinafter UU KUP), Specifically through its criminal provision, against the corporate taxpayer. This research was a normative legal research with qualitative analysis method. The research was presented descriptively in order to draw the conclusion about each subject of the research. The research result showed the inadequate enforcement of UU KUP showing the high indication of the tax evasion by the corporate taxpayer. The control system of the taxpayer through criminal sanction had not run effectively, it was seen by the culture of the corporate taxpayer who still regards taxes as burdens to be addressed, ranging from business actors to academics. Furthermore, the tax crime was applied according to the subjective and objective elements of the criminal regulation Article 38-39 of UU KUP. However, UU KUP holds punishment system against only individuals as a law subject without any further explanation, as adopted by KUHP / KUHAP. Thus becoming a problem in its application to corporations. Nevertheless, with the presence of Supreme Court Regulation Number 13 of 2016, this case could be done, although it is still a formal regulation. On the other hand, the taxation law, though it was said that it held the principle of ultimum remedium, in reality, its criminal provision was still much embraced the crime as the premium remedium.
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Karelin, V. V. "ON THE COMPETENCE OF THE BUREAU OF ECONOMIC SECURITY OF UKRAINE AS A SUBJECT TO THE PREVENTION OF CRIMINAL OFFENSES IN THE FIELD OF ECONOMIC ACTIVITY." Actual problems of native jurisprudence 1, no. 1 (March 2, 2021): 116–19. http://dx.doi.org/10.15421/392125.
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The article is devoted to the coverage of one of the current problems of criminology, as a matter of activity of the Bureau of Economic Security of Ukraine as a subject of prevention of criminal offenses in the sphere of economic activity. The presence of the Ukrainian state in the process of substantial reform, conditioned not least by the regional and global policy of transformation of modern society in the broadest sense of the word, puts on the agenda many tasks. The defining vector of this process is, without a doubt, the further development of public relations, which, however, is impossible without solving such a key task as comprehensive security and law and order. One of the links of this provision is the creation and functioning of the Bureau of Economic Security of Ukraine in the system of public authorities, as the main subject of prevention of criminal offenses in the field of economic activity. It is established that avoiding duplication of powers of law enforcement agencies to investigate financial crimes is one of the key goals of the Bureau of Economic Security of Ukraine. The draft law stipulates that from the moment of adoption of the resolution of the Cabinet of Ministers of Ukraine on the commencement of the Bureau’s work, all criminal proceedings on crimes within the Bureau’s jurisdiction must be transferred to it from other law enforcement agencies within two months. Since the entry into force of the law on the Bureau of Economic Security of Ukraine, it is prohibited to open new operational and investigative cases by operational units of the tax police. In our opinion, this will improve the protection of business and investment, as it will eventually lead to the final liquidation of the tax police, as well as economic units in other law enforcement agencies. Another positive innovation that should protect businesses from arbitrary interference by law enforcement is the need for a document of violation of tax legislation recorded in the act of documentary verification for inclusion in the Unified Register of pre-trial investigations of criminal proceedings under Articles 212 (Tax Evasion) and 212-1 from the payment of a single social contribution) of the Criminal Code of Ukraine. Among the positive innovations is also the creation of the Public Oversight Board of the Bureau. This will make the Bureau’s activities public and thus reduce the risks of detective misconduct. It is proved that the creation of the Bureau of Economic Security of Ukraine is designed to solve the problem of duplication of functions of bodies that fight criminal offenses in the field of economic activity, as well as to avoid conflicts of their professional interests; The introduction of this body can help businesses in Ukraine, in particular, to avoid additional pressure from numerous inspections of bodies that monitor their activities, and often cannot determine the limits of their powers.
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VASYLCHYSHYN, Oleksandra. "FINANCIAL CRIMES IN THE FISCAL SPHERE AS A THREAT TO THE ECONOMIC SECURITY OF UKRAINE." WORLD OF FINANCE, no. 1(66) (2021): 124–37. http://dx.doi.org/10.35774/sf2021.01.124.
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Introduction. Such criminogenic phenomena as shadowing and monopolization of the economy, legalization (laundering) of criminally obtained property are intensifying today in Ukraine. Recent changes in legislation and prospects for reforming fiscal and law enforcement institutions require a permanent study of the state of prevention, detection and investigation of financial crimes in the fiscal sphere. In this context, an important task is to create a single institution with appropriate functions, rights and powers. The purpose of the article is to identify real and possible risks for the formation of effective optimal directions for ensuring the economic security of Ukraine based on the analysis of the peculiarities of the processes of prevention, detection, termination, investigation and detection of financial crimes in the fiscal sphere. Methods. A number of general and special research methods were used in the study of the prevention, detection and investigation of financial crimes in the fiscal sphere, in particular: analysis, synthesis, induction, deduction, abstract-logical method and generalization method. Results. The necessity of creating a single institution for the prevention, detection and investigation of financial crimes, including in the fiscal sphere, is substantiated. Based on government statistics, the eight most popular tax avoidance schemes in Ukraine have been identified, leading to total budget losses. The structure of predicate crimes in court convictions in recent years is analyzed, and the main types of predicate crimes in the fiscal sphere are outlined. It is proved that in Ukrainian practice the number of criminal proceedings for tax evasion, brought to sentencing and prosecution decreases sharply, which indicates: the actual impunity for committing crimes in the fiscal sphere; inaction or excess of authority, improper investigation by the persons investigating these crimes, the presence of a corruption component in the pre-trial investigation; incompetence of investigators (detectives) investigating crimes in the fiscal sphere, as well as insufficient level of knowledge in the fiscal sphere of prosecutors as procedural managers. This made it possible to argue the feasibility of creating an economic security bureau. Based on the analysis of the dispositions of the articles of the Special Part of the Criminal Code of Ukraine, twelve articles have been identified that should be classified as tax crimes. Perspectives. Further research should focus on finding the best approach to addressing the issue of financial crime in the fiscal sphere, as well as to ensure the appropriate level of economic security in Ukraine.
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Kurauone, Ophias, Yusheng Kong, Stephen Mago, Huaping Sun, Takuriramunashe Famba, and Simbarashe Muzamhindo. "Tax evasion, political/public corruption and increased taxation: evidence from Zimbabwe." Journal of Financial Crime ahead-of-print, ahead-of-print (October 26, 2020). http://dx.doi.org/10.1108/jfc-07-2020-0133.
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Purpose The purpose of this paper is to examine the relationship between tax evasion, political/public corruption and increased taxation in Zimbabwe’s small and medium-sized enterprises (SMEs). Design/methodology/approach The study as a descriptive survey used questionnaires and interviews as research instruments for collecting data. Findings The findings revealed that most SMEs are no longer paying some form of taxes as expected since the Government of Zimbabwe through the Ministry of Finance and Reserve Bank of Zimbabwe introduced the 2% tax levy on all bank electronic transactions greater than US$10 from October 2018. Originality/value The paper recommends that the government should create an independent anti-corruption committee with strong monitoring and regulatory mechanism so as to fight political/public corruption; hence, creating a paradigm of trust and confidence among different economic players. Lastly, the tax authorities should engage all the key economic players when crafting the country’s tax laws/rates so as to promote a sense of equity, equality and economic transparency among citizens.
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Sebele-Mpofu, Favourate Y. "The Informal Sector, the “implicit” Social Contract, the Willingness to Pay Taxes and Tax Compliance in Zimbabwe." Accounting, Economics, and Law: A Convivium, January 7, 2021. http://dx.doi.org/10.1515/ael-2020-0084.
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Abstract The growth of the informal sector in African countries has largely been viewed as an escape from regulation and deliberate intention to avoid paying taxes and these views have been widely popularised, ignoring significant details to the disadvantage of realistic tax policy design. Zimbabwe adopted a presumptive tax system for various informal sector categories to enlarge the tax base and increase tax revenues mobilised. However, presumptive taxes have not generated significant revenue. Tax compliance in the informal sector has often been studied from the tax structure design, the deterrence model perspective and capacity limitations without paying adequate attention to tax morale. Tax morale can be denoted through the peer effect of the compliance behaviour of other taxpayers, the fulfilment of the psychological social contract, transparency and accountability in the use of tax revenues as well as stakeholder communication, built on mutual trust and respect. In light of these tax morale dimensions, it is evident that tax compliance can never be divorced from the intrinsic motivation to pay taxes. The inextricable link, between tax evasion, tax compliance and tax morale, motivates this study. While previous studies on tax morale have applied single method research approaches, this study adopted a sequential exploratory mixed method research design, combining both qualitative and quantitative (through the use of document reviews, semi-structured interviews and questionnaires) in order to bring a balanced view. The study found out that tax morale was a strong driver of tax evasion and non-tax compliance in the informal sector.
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Соловьев, Иван, and Ivan Solovev. "CERTAIN IMPOSITION ISSUES OF REPUBLIC OF ITALY’S STATE POLICY." Journal of Foreign Legislation and Comparative Law, October 24, 2016, 0. http://dx.doi.org/10.12737/21836.
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The article considers certain imposition issues of Republic of Italy’s state policy, particularly the taxing authorities’ individual counseling of taxpayers (ruling) carried out on the basis of the Consumer Charter that’s systematized and codified the principles that existed earlier in the legislation. Common European approaches have been studied that addresses optimization issues of taxation and it’s distinction from tax evasion, as well as the attitude of the Italian legislators on this issue, based both on courts’ decisions of various judicial instances, and on civil and the tax legislations’ special rules. This attitude is that taxpayer’s simple execution of multi-move financial and business operations, not aimed at any direct economic outcome, can be considered as a suspicion of tax evasion by means of tax optimization. In addition, there is the detailed analysis of the powers, the structure and the performance of the Financial Guard which is a law enforcement body providing economic and fiscal security of the Italian state, where the whole cycle of identification, suppression and investigation of tax crimes are concentrated.
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Beebeejaun, Ambareen. "Mauritius as an offshore financial centre and laws relating to tax avoidance and evasion." Journal of Financial Crime ahead-of-print, ahead-of-print (November 9, 2020). http://dx.doi.org/10.1108/jfc-08-2020-0160.
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Purpose While Mauritius is ranked as the fastest growing financial centre in Africa and the second-fastest-growing offshore financial centre (OFC) in the word by the New World Health in 2019, the country is facing severe allegations that it is progressing at the expense of other developing countries. In this respect, this paper aims to assess the contribution of the Mauritius OFC, the robustness of tax avoidance and evasion laws, the endeavours undertaken by the Mauritius Government to promote Mauritius OFC and the alleged classification of Mauritius as a tax haven. Design/methodology/approach To achieve the above research objectives, this paper will adopt the black letter approach. That is, the relevant legislation and case laws will be scrutinised. Also, books, journal articles, newspaper articles, reports from international bodies amongst others will be used. The research methodology also comprising a critical analysis which implies that existing studies conducted on the subject matter of this research will be assessed and the extent to which the researcher agrees with the existing work will be weighed. Findings Based on the critical analysis, this paper recommends that the Mauritius Income Tax Act be amended to provide for punitive and corrective actions for those engaged in impermissible tax avoidance. Additionally, for transparency and clarity, it is suggested that the Mauritius Revenue Authority (MRA) clarifies in a practice note the factors that it considers when determining the tax liability that should have been payable or when detecting tax avoidance cases. Similarly, to discourage tax evasion, the fines and penalties for tax-evading offences should be more strict and a regulatory framework for tax practitioners need to be set up. Originality/value To the author’s knowledge, this paper is amongst the first academic research that emphasises the position of Mauritius as an OFC and critically analysed the related laws relating to the financial world.
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Olexová, Cecília, Milan Husťák, and František Sudzina. "Carousel fraud in terms of price manipulation." Journal of Financial Crime ahead-of-print, ahead-of-print (September 6, 2021). http://dx.doi.org/10.1108/jfc-07-2021-0169.
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Purpose The purpose of this paper is to analyse the effects of carousel fraud on the average price of goods, as one of the negative economic aspects of carousel fraud. Design/methodology/approach This paper is primarily based on the description of selected legal cases and the modus operandi of carousel fraud, the analysis of legal texts (legislation and judgments of courts) and the discussion, from the point of view of price manipulation. Findings The results of the analysis specify the negative impact of carousel fraud in the form of the distortion of reported average prices and suggest that the authorities should monitor usual or fair prices to detect cases where there is a risk of carousel fraud. Originality/value This paper brings new insight into the issue of carousel frauds by understanding the principle of carousel fraud, the motives for it, and the possibilities for detecting this type of tax fraud, which is necessary to prevent tax evasion and to preserve a state’s income.
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"An Analysis of the Taxation of Entertainers and Sportspersons Under Art. 17 OECD-MC." Economic Alternatives, no. 2 (June 29, 2020): 342–49. http://dx.doi.org/10.37075/ea.2020.2.10.
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The double tax treaties (DTT) are an important regulator in international tax law. The Preamble to them defines their aim and purpose – to reduce taxation through tax evasion and avoidance in the field of taxes on income and capital. It should be noted that they do not create new taxes, but they are supranational international agreements ensuring the fair tax treatment between states. According to the Art. 5, para 4 of the Constitution of the Republic of Bulgaria, the international agreements such as the DTTs are part of the domestic law if they have been ratified, promulgated and entered into force. After the fulfilment of the three cumulative conditions, they take precedence over the domestic legislation for any conflicts. The aim of the current study, with no claim to completeness and comprehensiveness, is to outline the scope of Art. 17 of the Model Tax Convention of Income and Capital of the Organisation for Economic Co-operation and Development (OECD-MC) on the taxation of entertainers and sportspersons. The analysis will begin with a brief historical review. For this purpose, the last three versions of the Commentary of the OECD-MC (the Commentary) will be examined. The author will also focus on relevant international and domestic practical issues on the topic as well as a brief overview of the concluded DTTs between Bulgaria and other states. Finally, some thoughts will be expressed on the future development of the concept.