Taxing Crime
DOWNLOAD
Download Taxing Crime PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Taxing Crime book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Taxing Crime
DOWNLOAD
Author : Jean-Pierre Brun
language : en
Publisher: World Bank Publications
Release Date : 2022-07-21
Taxing Crime written by Jean-Pierre Brun and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-07-21 with Business & Economics categories.
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.
Criminal Justice And Taxation
DOWNLOAD
Author : Peter Alldridge
language : en
Publisher: Oxford University Press
Release Date : 2017-02-15
Criminal Justice And Taxation written by Peter Alldridge and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-15 with Law categories.
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.
Perception Of A White Collar Crime
DOWNLOAD
Author : Hughlene Annette Burton
language : en
Publisher:
Release Date : 2005
Perception Of A White Collar Crime written by Hughlene Annette Burton and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Tax evasion categories.
Fighting Tax Crime The Ten Global Principles Second Edition
DOWNLOAD
Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2021-06-17
Fighting Tax Crime The Ten Global Principles Second Edition written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2021-06-17 with categories.
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.
Tax Crimes
DOWNLOAD
Author :
language : en
Publisher: LexisNexis
Release Date : 2008
Tax Crimes written by and has been published by LexisNexis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Tax evasion categories.
Taxing Culture
DOWNLOAD
Author : Ann Mumford
language : en
Publisher: Taylor & Francis
Release Date : 2017-07-05
Taxing Culture written by Ann Mumford and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-07-05 with Business & Economics categories.
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.
Criminal Tax Manual
DOWNLOAD
Author : United States. Dept. of Justice. Tax Division
language : en
Publisher:
Release Date : 1994
Criminal Tax Manual written by United States. Dept. of Justice. Tax Division and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Tax evasion categories.
Tax Crimes
DOWNLOAD
Author : John A. Townsend
language : en
Publisher:
Release Date : 2015
Tax Crimes written by John A. Townsend and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Tax evasion categories.
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.
Masters Of Paradise
DOWNLOAD
Author : Alan A. Block
language : en
Publisher: Routledge
Release Date : 2020-01-30
Masters Of Paradise written by Alan A. Block and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-01-30 with Business & Economics categories.
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.
Process Map On The Criminal Prosecution Of Tax Evasion In The Philippines
DOWNLOAD
Author : Asian Development Bank
language : en
Publisher: Asian Development Bank
Release Date : 2009-12-01
Process Map On The Criminal Prosecution Of Tax Evasion In The Philippines written by Asian Development Bank and has been published by Asian Development Bank this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-12-01 with Law categories.
This report documents the findings of a process mapping exercise aimed at identifying bottlenecks in the prosecution of tax evasion cases. While the exercise was conducted in 2007 and the report presents a snapshot of issues at that time, many of the key challenges identified remain relevant today, while the strengthening of revenue collection has become even more of a critical priority in light of the impact of the global financial crisis.