Add to ORKGToday, there seems to be a lingering impression that tax-evasion is a type of technical crime for bringing to justice those gangsters and racketeers who might otherwise evade all punishment for their acts. Criminal tax enforcement includes a process which has long been characterized by prosecutions of highly visible individuals who have violated only the tax laws, as well as prosecutions for tax crimes of persons also engaged in nontax criminal activity. Indeed, the violation of criminal tax statutes has long been a natural and frequently inevitable handmaiden of the commission of many nontax crimes
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignor...
The field of tax evasion has generally been the subject of research at different levels on a number ...
Demonstrates that tax fraud and money laundering are major means of financing organized crime operat...
Today, there seems to be a lingering impression that tax-evasion is a type of technical crime for br...
There is a common opinion that fiscal offence has no criminal character but is merely an administrat...
From the perspective of the criminal law, tax evasion is a baffling and anomalous offense. It devia...
This article presents a new conceptual framework for research into tax fraud and law enforcement. In...
This article reviews what international evidence exists on the impact of civil and criminal sanction...
This nation is run, essentially, by income tax collections, and the Internal Revenue Service painsta...
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legal...
The author reviews questions which are related to criminal responsibility of taxpayers and other tax...
In the present article, author discusses features of regulating liability for tax offenses in Britis...
This paper presents a study of taxpayer rationales for evasion and theft in a sales tax environment....
No clear link has yet been made between tax evasion and money laundering although many (or all) of t...
AbstractAs a complex phenomenon that occurs as a response of the taxpayer in relation to the state c...
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignor...
The field of tax evasion has generally been the subject of research at different levels on a number ...
Demonstrates that tax fraud and money laundering are major means of financing organized crime operat...
Today, there seems to be a lingering impression that tax-evasion is a type of technical crime for br...
There is a common opinion that fiscal offence has no criminal character but is merely an administrat...
From the perspective of the criminal law, tax evasion is a baffling and anomalous offense. It devia...
This article presents a new conceptual framework for research into tax fraud and law enforcement. In...
This article reviews what international evidence exists on the impact of civil and criminal sanction...
This nation is run, essentially, by income tax collections, and the Internal Revenue Service painsta...
The doctrine states that tax evasion is a legal action, albeit not tolerated by the state. The legal...
The author reviews questions which are related to criminal responsibility of taxpayers and other tax...
In the present article, author discusses features of regulating liability for tax offenses in Britis...
This paper presents a study of taxpayer rationales for evasion and theft in a sales tax environment....
No clear link has yet been made between tax evasion and money laundering although many (or all) of t...
AbstractAs a complex phenomenon that occurs as a response of the taxpayer in relation to the state c...
Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignor...
The field of tax evasion has generally been the subject of research at different levels on a number ...
Demonstrates that tax fraud and money laundering are major means of financing organized crime operat...