Criminal Justice And Taxation

Author : Peter Alldridge
Publisher : Oxford University Press
Page : 250 pages
File Size : 55,7 Mb
Release : 2017-02-15
Category : Law
ISBN : 9780191073977

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Criminal Justice and Taxation by Peter Alldridge Pdf

The fallout from the financial crisis of 2007-8, HSBC Suisse in 2015, and the Panama Papers in 2016 has generated calls for far more vigorous and punitive responses to tax evasion and greater international co-operation against mechanisms for giving anonymity to the ownership of property. One mechanism to ensure compliance is the use of the criminal justice system. The announcement in 2013 by the then Director of Public Prosecutions, Keir Starmer, of a policy of increasing rates of prosecution for tax evasion raised squarely the issue of whether increased involvement of criminal law and criminal justice in tax evasion would be justifiable or not. The relationship between tax evasion and the proceeds of crime is taking on increasing importance: treating the 'proceeds of criminal tax evasion' as falling within the 'proceeds of crime' regime inevitably expands the scope of both. In this book, Peter Alldridge considers the development of the offences and the relationship between tax evasion offences and other criminal offences; the relevant rules of evidence; prosecution structures, decision-making processes, and alternatives to prosecution. Specific topics include offshore evasion and the relationship of tax evasion with other crimes and aspects of the criminal justice system. A topical and lively discussion of a heated debate.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 48,9 Mb
Release : 2021-06-17
Category : Electronic
ISBN : 9789264572874

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Fighting Tax Crime – The Ten Global Principles, Second Edition by OECD Pdf

First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers.

Author : Ann Mumford
Publisher : Taylor & Francis
Page : 332 pages
File Size : 48,9 Mb
Release : 2017-07-05
Category : Business & Economics
ISBN : 9781351896009

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Taxing Culture by Ann Mumford Pdf

The introduction of self-assessment for income tax collection in the late 1990s marked a striking moment of cultural convergence between the UK and the US. This book analyses the socio-political factors leading to and resulting from this fundamental change in the relationship between taxpayers and the Inland Revenue, using perspectives in comparative law and the new outlooks of modern tax and cultural theory. It will be of interest to those studying theories of compliance, cultural legal studies, and law and society.

Author : United States. Department of Justice
Publisher : Unknown
Page : 128 pages
File Size : 47,7 Mb
Release : 1988
Category : Justice, Administration of
ISBN : OCLC:19110395

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United States Attorneys' Manual by United States. Department of Justice Pdf

Author : Ivan Leslie Potas
Publisher : Unknown
Page : 8 pages
File Size : 40,5 Mb
Release : 1993
Category : Tax planning
ISBN : 0642195536

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Thinking about Tax Avoidance by Ivan Leslie Potas Pdf

Author : Umut Turksen,Donato Vozza,Reinhard Kreissl,Fanou Rasmouki
Publisher : Oxford University Press
Page : 385 pages
File Size : 50,6 Mb
Release : 2023-02-09
Category : Law
ISBN : 9780192862341

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Tax Crimes and Enforcement in the European Union by Umut Turksen,Donato Vozza,Reinhard Kreissl,Fanou Rasmouki Pdf

This is an open access title available under the terms of a CC BY-NC-ND 4.0 International licence. It is free to read at Oxford Scholarship Online and offered as a free PDF download from OUP and selected open access locations. EU member states lose hundreds of billions of euros to tax evasion every year. Tax crimes have a significant impact on the functioning of national and international economies and on the global financial system. Not only do they affect the actors involved and the state that has been deprived of tax revenues, but the citizens of those states suffer too. Tax Crimes and Enforcement in the European Union presents the findings of the EU-funded PROTAX project. Chapters written by leading experts discuss EU and national legal measures and institutional practices to counter anti-money laundering, corruption, organised crime, and tax evasion. Human factors and their role in countering tax crimes are also considered as well as whistleblower protection legislation which gives readers a rounded view of current practices within the EU. This book provides a timely and valuable comparative study of the legal and institutional background of the prosecution of tax crimes, as well as an analysis of legal measures and institutional practices to combat tax crimes on national and EU levels. It also contributes to the development of an advanced European Security Model for understanding human factors in countering tax crimes. It equips policy makers and law enforcement agencies with the dynamic toolkit they need to improve their understanding of tax crimes in the EU and provides solutions for preventing, detecting, and investigating tax crimes.

Author : Peter Alldridge
Publisher : Unknown
Page : 282 pages
File Size : 41,6 Mb
Release : 2003
Category : Forfeiture
ISBN : 1472559347

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Money Laundering Law by Peter Alldridge Pdf

Since 1980, action in respect of the profits of crime has moved rapidly up the criminal justice agenda. This book examines critically the history, theory and practice of such development, culminating in the Proceeds of Crime Act 2002.

Author : Marius-Cristian Frunza
Publisher : Routledge
Page : 306 pages
File Size : 46,8 Mb
Release : 2018-12-07
Category : Law
ISBN : 9781351580960

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Value Added Tax Fraud by Marius-Cristian Frunza Pdf

Serving as an introduction to one of the "hottest" topics in financial crime, the Value Added Tax (VAT) fraud, this new and original book aims to analyze and decrypt the fraud and explore multi-disciplinary avenues, thereby exposing nuances and shades that remain concealed by traditional taxation oriented researches. Quantifying the impact of the fraud on the real economy underlines the structural damages propagated by this crime in the European Union. The ‘fruadsters’ benefit when policy changes are inflicted in an economic space without a fully fledged legal framework. Geopolitical events like the creation of the Eurasian Union and 'Brexit' are analyzed from the perspective of the VAT fraud, thereby underlining the foreseeable risks of such historical turnarounds. In addition, this book also provides a unique collection of case studies that depict the main characteristics of VAT fraud. Introduction to VAT Fraud will be of interest to students at an advanced level, academics and reflective practitioners. It addresses the topics with regards to banking and finance law, international law, criminal law, taxation, accounting, and financial crime. It will be of value to researchers, academics, professionals, and students in the fields of law, financial crime, technology, accounting and taxation.

Author : Thomas Pogge,Krishen Mehta
Publisher : Oxford University Press
Page : 384 pages
File Size : 41,6 Mb
Release : 2016-02-04
Category : Business & Economics
ISBN : 9780191038617

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Global Tax Fairness by Thomas Pogge,Krishen Mehta Pdf

This book addresses sixteen different reform proposals that are urgently needed to correct the fault lines in the international tax system as it exists today, and which deprive both developing and developed countries of critical tax resources. It offers clear and concrete ideas on how the reforms can be achieved and why they are important for a more just and equitable global system to prevail. The key to reducing the tax gap and consequent human rights deficit in poor countries is global financial transparency. Such transparency is essential to curbing illicit financial flows that drain less developed countries of capital and tax revenues, and are an impediment to sustainable development. A major break-through for financial transparency is now within reach. The policy reforms outlined in this book not only advance tax justice but also protect human rights by curtailing illegal activity and making available more resources for development. While the reforms are realistic they require both political and an informed and engaged civil society that can put pressure on governments and policy makers to act.

Author : Allison Christians,Laurens van Apeldoorn
Publisher : Oxford University Press
Page : 209 pages
File Size : 44,7 Mb
Release : 2021
Category : Tax planning
ISBN : 9780192848673

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Tax Cooperation in an Unjust World by Allison Christians,Laurens van Apeldoorn Pdf

The way that nation states design their tax systems impacts the sharing of resources and wealth within and across societies. To date, wealthy countries have made tax policy design and coordination choices which allow them to claim more than they are justifiably entitled to from the global economy. In Tax Cooperation in an Unjust World, Allison Christians and Laurens van Apeldoorn show how this presently accepted reality both facilitates and feeds off continued human suffering, and therefore violates conceptions of international distributive justice. They examine two principles that govern tax cooperation across states, and explain how the current international tax order impedes their realization. They then show how states could work toward fulfilling the principles and building a fairer international tax system via incremental yet effective adaptation of key international tax norms and rules.

Author : A. Christina Tari
Publisher : Unknown
Page : 128 pages
File Size : 45,8 Mb
Release : 2010
Category : Tax administration and procedure
ISBN : 0433403748

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Federal Income Tax Litigation in Canada by A. Christina Tari Pdf

Author : Stephen Smith
Publisher : Oxford University Press, USA
Page : 153 pages
File Size : 49,7 Mb
Release : 2015
Category : Business & Economics
ISBN : 9780199683697

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Taxation by Stephen Smith Pdf

Tax revenues pay for many public services, including roads, health care, and education. However, it has become a contentious political issue of public debate. In this volume, Stephen Smith explains its history and its main principles; arguing that we'd all benefit from an understanding of the role of taxation in society.

Author : Philip G. Alston,Nikki R. Reisch
Publisher : Oxford University Press
Page : 496 pages
File Size : 53,9 Mb
Release : 2019-04-11
Category : Law
ISBN : 9780190882259

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Tax, Inequality, and Human Rights by Philip G. Alston,Nikki R. Reisch Pdf

For the first time, Human Rights and Tax in an Unequal World brings together works by human rights and tax law experts, to illustrate the linkages between the two fields and to reveal their mutual relevance in tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the wellbeing of citizens around the world. The essays collected examine where the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the role of states in bringing transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for the consequences of tax laws; and critically evaluate certain domestic tax rules through the lens of equality and non-discrimination. The contributing scholars and practitioners explore how an international human rights framework can anchor debates around international tax reform and domestic fiscal consolidation in existing state obligations. They address what human rights law requires of state tax policies, and what a state's tax laws and loopholes mean for the enjoyment of human rights within and outside its borders. Ultimately, tax and human rights both turn on the relationship between the individual and the state, and thus both fields face crises as the social contract frays and populist, illiberal regimes are on the rise.

Author : Mr.Christophe J Waerzeggers,Mr.Cory Hillier
Publisher : International Monetary Fund
Page : 20 pages
File Size : 53,9 Mb
Release : 2019-03-19
Category : Business & Economics
ISBN : 9781498303514

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Designing Interest and Tax Penalty Regimes by Mr.Christophe J Waerzeggers,Mr.Cory Hillier Pdf

Designing Interest and Tax Penalty Regimes

Author : Andrew Ashworth,Lucia Zedner
Publisher : OUP Oxford
Page : 310 pages
File Size : 53,9 Mb
Release : 2014-03-27
Category : Law
ISBN : 9780191021046

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Preventive Justice by Andrew Ashworth,Lucia Zedner Pdf

This book arises from a three-year study of Preventive Justice directed by Professor Andrew Ashworth and Professor Lucia Zedner at the University of Oxford. The study seeks to develop an account of the principles and values that should guide and limit the state's use of preventive techniques that involve coercion against the individual. States today are increasingly using criminal law or criminal law-like tools to try to prevent or reduce the risk of anticipated future harm. Such measures include criminalizing conduct at an early stage in order to allow authorities to intervene; incapacitating suspected future wrongdoers; and imposing extended sentences or indefinate on past wrongdoers on the basis of their predicted future conduct - all in the name of public protection and security. The chief justification for the state's use of coercion is protecting the public from harm. Although the rationales and justifications of state punishment have been explored extensively, the scope, limits and principles of preventive justice have attracted little doctrinal or conceptual analysis. This book re-assesses the foundations for the range of coercive measures that states now take in the name of prevention and public protection, focussing particularly on coercive measures involving deprivation of liberty. It examines whether these measures are justified, whether they distort the proper boundaries between criminal and civil law, or whether they signal a larger change in the architecture of security. In so doing, it sets out to establish a framework for what we call 'Preventive Justice'.