Taxing Crime

Author : Jean-Pierre Brun,Ana Gomez,Rita Julien,Joy Ndubai,Siddesh Rao,Yara Soto
Publisher : World Bank Publications
Page : 115 pages
File Size : 52,7 Mb
Release : 2022-07-21
Category : Business & Economics
ISBN : 9781464818745

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Taxing Crime by Jean-Pierre Brun,Ana Gomez,Rita Julien,Joy Ndubai,Siddesh Rao,Yara Soto Pdf

Taxing Crime: A Whole-of-Government Approach to Fighting Corruption, Money Laundering, and Tax Crimes examines how tax audits and investigations can lead to uncovering white-collar crime and how investigations of corruption can, in turn, lead to prosecutions of tax evasion or recovery of unpaid taxes. Prepared jointly by the World Bank and the United Nations Office on Drugs and Crime (UNODC) Stolen Asset Recovery Initiative (StAR) and the Global Tax Policy Center at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business, this report offers analysis, case studies, examples of legal and operational frameworks, and recommendations that policy makers can use to enhance cooperation between tax authorities and law enforcement agencies at the national and international levels. This study is designed to serve as a reference and source of advocacy for policy makers, but it may be useful to other practitioners as well, including law enforcement offi cials, investigating magistrates, and prosecutors. Specifically, chapters present strategic considerations for establishing communication channels between tax and criminal investigative agencies; suggestions for combining tax and financial crime prosecution as part of an interagency asset recovery strategy; and approaches to developing interagency information exchange at the regional and international levels. It concludes with recommendations on ways to enhance the roles of both the tax authorities in combating money laundering and corruption and of the law enforcement authorities in recovering the proceeds of tax crimes. • Chapter 1 provides an introduction. • Chapter 2 presents strategic considerations for establishing information exchange channels between tax and criminal investigative agencies. • Chapter 3 explains how to combine tax and financial crime prosecution as part of an interagency asset recovery strategy. • Chapter 4 discusses approaches to developing interagency information exchange at the regional and international levels. • Chapter 5 provides recommendations for future efforts to enhance the role of tax authorities in supporting efforts to combat money laundering and corruption, and the role of law enforcement authorities in the recovery of proceeds of tax crimes. • The appendix contains case studies that illustrate effective interagency cooperation, including at the international level.

Author : OECD
Publisher : OECD Publishing
Page : 78 pages
File Size : 42,8 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 : Anonim
Publisher : LexisNexis
Page : 0 pages
File Size : 54,8 Mb
Release : 2008
Category : Tax evasion
ISBN : 1422417697

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Tax Crimes by Anonim Pdf

Author : Peter Alldridge
Publisher : Oxford University Press
Page : 250 pages
File Size : 50,8 Mb
Release : 2017-02-16
Category : Law
ISBN : 9780191073960

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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 : Hughlene Annette Burton,Stewart S. Karlinsky,Cindy Blanthorne,Cynthia M. Blanthorne
Publisher : Unknown
Page : 22 pages
File Size : 55,8 Mb
Release : 2005
Category : Tax evasion
ISBN : 1740674103

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Perception of a White-collar Crime by Hughlene Annette Burton,Stewart S. Karlinsky,Cindy Blanthorne,Cynthia M. Blanthorne Pdf

Author : John A. Townsend,Larry A. Campagna,Steve R. Johnson,Scott A. Schumacher
Publisher : Unknown
Page : 0 pages
File Size : 54,5 Mb
Release : 2015
Category : Tax evasion
ISBN : 1630430757

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Tax Crimes by John A. Townsend,Larry A. Campagna,Steve R. Johnson,Scott A. Schumacher Pdf

Tax Crimes, now in it's Second Edition, covers both the substantive and procedural issues involved in the investigation, prosecution, and defense of criminal tax cases. The book begins with an overview of the criminal tax system and the personnel involved followed by the elements of the numerous crimes for which a defendant may be charged, focusing on key aspects such as willfulness. Next, the book covers how tax cases are investigated, including the most common steps from a civil tax examination through indictment. These chapters examine the tools the Government has at its disposal to obtain information, as well as the defenses a person under investigation may assert. The book then turns to trial and sentencing issues, including the ethical issues and collateral consequences that arise in the investigation and litigation of criminal tax cases. Finally, the book provides a review of the criminal tax system, allowing the reader to put all the foregoing concepts together, with a special emphasis on practical tips for handling these complex and exciting cases. Each chapter closes with a practical problem designed to highlight some of the key issues addressed in the cases and materials. The problems are based on situations encountered in practice or found in decided cases and many of them require analysis of a given set of facts to first determine and then resolve the critical issues.

Author : Industry Canada,Competition Bureau Canada
Publisher : Competition Bureau Canada
Page : 45 pages
File Size : 48,7 Mb
Release : 2014-03-10
Category : Business & Economics
ISBN : 9781100232409

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The Little Black Book of Scams by Industry Canada,Competition Bureau Canada Pdf

The Canadian edition of The Little Black Book of Scams is a compact and easy to use reference guide filled with information Canadians can use to protect themselves against a variety of common scams. It debunks common myths about scams, provides contact information for reporting a scam to the correct authority, and offers a step-by-step guide for scam victims to reduce their losses and avoid becoming repeat victims. Consumers and businesses can consult The Little Black Book of Scams to avoid falling victim to social media and mobile phone scams, fake charities and lotteries, dating and romance scams, and many other schemes used to defraud Canadians of their money and personal information.

Author : Canada. Dominion Bureau of Statistics
Publisher : Unknown
Page : 1210 pages
File Size : 49,8 Mb
Release : 1938
Category : Canada
ISBN : UOM:39015033595284

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The Canada Year Book by Canada. Dominion Bureau of Statistics Pdf

Author : Anonim
Publisher : Unknown
Page : 128 pages
File Size : 42,8 Mb
Release : 2017
Category : Electronic books
ISBN : 1351309404

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Masters of Paradise by Anonim Pdf

"This is the story of organized crime's penetration of the islands and the corruption of its high officials during the time The Bahamas become politically independent of Great Britain. It describes secret U.S. Internal Revenue Service operations aimed at American criminals involved in Bahamian-based tax scams and similar crimes. Block paints a devastating picture of a symbiotic relationship among off-shore tax havens in The Bahamas, sophisticated American criminals, and complacent public officials in the United States.During the 1960s and 1970s, the I.R.S. launched major investigations into American organized crime and the subterranean economy of The Bahamas. Block's access to the private papers of many of the key players in these affairs has given him a unique perspective. He has uncovered details of crime, corruption, and bureaucratic infighting within and among the U.S. Treasury and Justice Departments that have been largely unrecognized by previous researchers.Block shows how important links in the international traffic in cocaine were forged in the Bahamas, in full view of American officials. Masters of Paradise raises major questions about American law enforcement officials' commitment to fighting complex international crime during the 1960s and the 1970s.While there have been other studies of tax havens, money laundering, and offshore investigations, Block's access to information and his grasp of its meaning is unique. Professionals interested in the history and sociology of organized crime and the underground economy will find this book eye-opening. General readers interested in organized crime and political corruption will find it absorbing."--Provided by publisher.

Author : OECD
Publisher : OECD Publishing
Page : 150 pages
File Size : 44,7 Mb
Release : 2021-11-24
Category : Electronic
ISBN : 9789264724785

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Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by OECD Pdf

Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Author : United States. Department of Justice
Publisher : Unknown
Page : 128 pages
File Size : 49,8 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 : Katherine S. Newman,Rourke O'Brien
Publisher : Univ of California Press
Page : 263 pages
File Size : 49,9 Mb
Release : 2011-02-27
Category : Social Science
ISBN : 9780520948938

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Taxing the Poor by Katherine S. Newman,Rourke O'Brien Pdf

This book looks at the way we tax the poor in the United States, particularly in the American South, where poor families are often subject to income taxes, and where regressive sales taxes apply even to food for home consumption. Katherine S. Newman and Rourke L. O’Brien argue that these policies contribute in unrecognized ways to poverty-related problems like obesity, early mortality, the high school dropout rates, teen pregnancy, and crime. They show how, decades before California’s passage of Proposition 13, many southern states implemented legislation that makes it almost impossible to raise property or corporate taxes, a pattern now growing in the western states. Taxing the Poor demonstrates how sales taxes intended to replace the missing revenue—taxes that at first glance appear fair—actually punish the poor and exacerbate the very conditions that drove them into poverty in the first place.

Author : OECD
Publisher : OECD Publishing
Page : 324 pages
File Size : 49,8 Mb
Release : 2017-03-27
Category : Electronic
ISBN : 9789264267992

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Standard for Automatic Exchange of Financial Account Information in Tax Matters, Second Edition by OECD Pdf

This publication contains the following four parts: A model Competent Authority Agreement (CAA) for the automatic exchange of CRS information; the Common Reporting Standard; the Commentaries on the CAA and the CRS; and the CRS XML Schema User Guide.

Author : OECD
Publisher : OECD Publishing
Page : 67 pages
File Size : 51,5 Mb
Release : 2013-11-07
Category : Electronic
ISBN : 9789264205376

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Bribery and Corruption Awareness Handbook for Tax Examiners and Tax Auditors by OECD Pdf

This handbook provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.

Author : OECD
Publisher : OECD Publishing
Page : 355 pages
File Size : 40,5 Mb
Release : 2021-09-15
Category : Electronic
ISBN : 9789264424081

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Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by OECD Pdf

This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.