scholarly journals Sector-Specific Characteristics of Tax Crime in Russia

2019 ◽  
Vol 5 (3) ◽  
pp. 249-264 ◽  
Author(s):  
A. P. Kireenko ◽  
◽  
E. N. Nevzorova ◽  
D. Yu. Fedotov ◽  
◽  
...  
Keyword(s):  
Tax Evasion ◽  
New Technologies ◽  
Correlation Coefficients ◽  
Value Added ◽  
Crime Rates ◽  
Economic Crime ◽  
Number Of Factors ◽  
Fixed Assets ◽  
One Year ◽  
Economic Crimes

The article discusses the hypothesis that fiscal crime has some sector-specific characteristics, which tend to become more pronounced as new technologies emerge and develop. These characteristics should be taken into account when devising policies targeted at fighting tax evasion. To test this hypothesis, we analyzed quantitative (the level of economic crime in Russia in general and for different types of economic activity) and qualitative characteristics of crime (structure, dynamics and nature of crime). We also conducted analysis of the correlation between these indicators and the structure of costs and financial performance of organizations. The research relies on crime statistics, which reflect the scale of tax evasion better than financial statistics (since the latter are influenced by a large number of factors and are subject to significant change even within one year). Pearson’s and Spearman’s correlation coefficients were used for verification. Sectors of economy were ranked in descending order according to the corresponding economic crime rates and loss to gross value added in the sector. The findings show that unlike the cases of tax evasion, the number of economic crimes does not closely correlate with the structure of costs. Most tax crimes and corporate tax evasion in particular are recorded in sectors with lower labour costs, social security contributions and other prime costs but with higher depreciation of fixed assets (capital intensive industries). Thus, the results of this study contradict the findings of international scholars that shadow economy is larger in highest paying industries. It is shown that the sectors with higher losses are characterized by higher crime rates, that is, the loss in many cases is connected to tax evasion and related economic crime. The research has brought to light certain sector-specific characteristics of tax evasion, which means that these characteristics should be taken into account in governance and policy-making as well as in further research on this topic.

scholarly journals Criminological characteristics of the manifestations of the shadow economy

2020 ◽  
Vol 3 (3) ◽  
pp. 232-239
Author(s):  
Nadiya Fisunenko ◽  
Pavlo Tkachenko ◽  
Albina Kuzmenko
Keyword(s):  
Tax Evasion ◽  
Shadow Economy ◽  
Economic Crime ◽  
Criminological Theory ◽  
Professional Activity ◽  
Economic Interests ◽  
Standards Of Living ◽  
Country Analysis ◽  
Business Entities ◽  
Economic Crimes

The article analyzes the features of the criminological characteristics of the manifestations of the shadow economy. The essence of the concept of “shadow economy” and its characteristic are investigated. As a result, it turned out that the shadow economy is one of the biggest obstacles to the development of the country's competitiveness, the growth of social standards of living of the population and integration into the European community. It is a reflection of the active criminalization of economic processes, the high corruption of state authorities and the low legal and tax culture of legal entities and individuals. The study found that the shadow economy gives rise to economic crime, which is harming the economic interests of the state and citizens protected by law, through theft, economic and mercenary official crimes. Statistical data of the General Prosecutor's Office of Ukraine for recent years are analyzed. Based on the results, it is established that a tendency towards an increase in the severity of economic crimes is observed in the country. Analysis of crimes in the field of economic activity (by types of economic crimes) indicates an increase in tax evasion, misuse of budget funds, etc. So, criminological studies indicate the growing urgency of economic crime in the country. Criminological theory is investigated, persons who commit economic crimes, their relationship between men and women and areas of professional activity are examined and characterized. According to the results of the study, it was found that in the structure of economic crimes, a third are attacks against property, and almost half are criminal acts using official powers. The urgent issue is the prevention of economic crimes, effective and more specific are criminological preventive measures, which include the performance by the relevant authorities of inspections for the implementation of commodity-money transactions by business entities, it is advisable to use budgetary funds, legally conduct operational search activities in in order to counter the legalization (laundering) of proceeds from crime, and more. Only with strict observance of all procedural rules and the rule of law, is it possible to overcome the country's shadow economy.

Adequacy of law enforcement and prosecution of economic crimes in South Africa

2018 ◽  
Vol 25 (2) ◽  
pp. 450-466 ◽  
Author(s):  
Andries P. Swanepoel ◽  
Jacolize Meiring
Keyword(s):  
South Africa ◽  
Law Enforcement ◽  
Tax Evasion ◽  
Economic Crime ◽  
Primary Data ◽  
Correctional Institution ◽  
Government Officials ◽  
Content Type ◽  
Role Players ◽  
Economic Crimes

Purpose Economic crime is a serious challenge to business leaders, government officials and private individuals in South Africa. Given the important role of law enforcement, prosecution and sentencing in deterring economic crimes, the purpose of this paper is to determine if law enforcement, prosecution and sentencing practices are deemed to be adequate in South Africa. Design/methodology/approach Primary data from Web-based and manual questionnaires were used to empirically analyse the perceptions of sentenced economic crime offenders and role-players regarding the statement that law enforcement and prosecution practices of economic crimes relating to fraud, corruption or tax evasion in South Africa are not adequate. The final realised sample included a total of 345 from the various populations of key role-players and a total of 82 economic crime offenders from a Gauteng-based correctional institution. Mann–Whitney U tests were used to test for significant differences between the views of role-players and economic crime offenders. Findings The majority of both groups of respondents is of the opinion that law enforcement, prosecution and sentencing practices in South Africa are not adequate with regard to economic crime offences, although statistically significant differences exist in the degree of agreement. The challenge is therefore to prosecute more economic crime offenders by improving law enforcement, prosecution and sentencing practices. The study also revealed that people have a reluctance to speak out about fraud, corruption or tax evasion or to report such offences for various reasons. Originality/value The research assisted in identifying the challenges economic crime presents and the shortcomings in current law enforcement, prosecution and sentencing practices in South Africa.

Deterring economic crimes: The case of tax evasion

1998 ◽  
Vol 40 (2) ◽  
pp. 165-184 ◽  
Author(s):  
Kimberly N. Varma ◽  
Anthony N. Doob
Keyword(s):  
Tax Evasion ◽  
Economic Crimes

PENGARUH AKTIVA TETAP DAN AKTIVA LANCAR TERHADAP PENDAPATAN PADA SIMPAN PINJAM PEREMPUAN UPK GERBANG SARI KECAMATAN RENGAT BARAT

2019 ◽  
Vol 7 (2) ◽  
pp. 101-108
Author(s):  
Angga Hapsila
Keyword(s):  
Hypothesis Testing ◽  
Significant Influence ◽  
Quantitative Methods ◽  
Correlation Coefficients ◽  
Multiple Correlation ◽  
Savings And Loans ◽  
Savings And Loan ◽  
Fixed Assets ◽  
Multiple Determination ◽  
Regression Correlation

This research is about savings and loans for women UPK Gerbang Sari, Rengat Barat District. The research lasted for 5 (five) months. This research try to determine the effect of whether there was a significant influence between fixed assets and current assets on income on women's savings and loans UPK Gerbang Sari, Rengat Barat District. The formulation of the problem to be investigated is whether there is a simultaneous and partial effect between fixed assets and current assets on women's savings and loan income UPK Gerbang Sari, Rengat Barat District. This research used quantitative methods, that illustrates whether there is a significant influence between fixed assets and current assets on income on savings and loans for women UPK Gerbang Sari, Rengat Barat District. To analyzed the data, this research used multiple regression, correlation coefficients, and Hypothesis testing which will be assisted using SPSS version 21. From the results of the study with the regression equation Y = 1,379,231-1,075 X1 + 0,214X2. This means: a = if the fixed assets and current assets are equal to Zero (0), then the value of income is equal to 1,379,231. The coefficient of multiple correlation R is 0.686. and furthermore tested with multiple determination Keofisie (R2 is 0.471. This indicates that (X1) fixed assets and (X2) current assets have together an influence of 47.10% and the remaining 52.90% is influenced by variables other than ( X1) and (X2). Hypothesis testing in which F arithmetic (0.891) <Ftable (3.00), then there is no significant effect simultaneously between fixed assets and current assets to income on savings and loans for women in UPK Gerbang Sari, Rengat Barat District.

scholarly journals VAT Efficiency—A Discussion on the VAT System in the European Union

2021 ◽  
Vol 13 (9) ◽  
pp. 4768
Author(s):  
Anna Kowal ◽  
Grzegorz Przekota
Keyword(s):  
European Union ◽  
Tax Evasion ◽  
Value Added ◽  
Square Function ◽  
The European Union ◽  
Tax System ◽  
Aggregated Data ◽  
Tax Gap ◽  
Standard Rate ◽  
Tax Fraud

The effectiveness of the tax system can be analysed in various ways. According to the authors one of manifestations of such effectiveness is resistance to tax evasion. This phenomenon is influenced by multiple factors, with few being the level of VAT rates and the number of rates in force in the country concerned. The aim of the considerations is therefore to analyse how the standard VAT rate as well as the number of rates affect the effectiveness of this tax. The research was based on a literature query in the field of value added tax in the European Union. In addition, the problem of tax evasion was indicated and the aggregated data on the size of the tax gap in the Member States were presented. Then, there are the results of the research for 27 European Union countries for 2011–2019. The efficiency of VAT collection was modelled using square function, determining the significance of the parameters of this function, as well as the value of abscissa, which made it possible to group the countries based on how they maintained the efficiency of VAT collection over the analysed period of time. The final part of the study concentrates on the relationship between the efficiency of tax collection and the amount of both the basic rate and the number of rates. The conclusions of the research are as follows: a tax system with a small number of reduced rates, and preferably with one relatively low standard rate, is the system least susceptible to tax fraud. The research also shows a positive correlation between the value of the basic VAT rate along with the number of preferential rates and the scale of the tax gap, i.e., in countries with a higher standard VAT rate and a greater number of preferential rates, the tax gap is greater. The study will enable further investigation into the strategy of determining the optimal VAT rate and the process of its unification. Proposed changes may contribute to increasing the efficiency of VAT administration in EU countries, reducing the shadow economy, tax fraud and positively influencing economic growth.

scholarly journals Is There a Predisposition towards the Use of New Technologies within the Traffic Field of Emerging Countries? The Case of the Dominican Republic

Electronics ◽  
2021 ◽  
Vol 10 (10) ◽  
pp. 1208
Author(s):  
Francisco Alonso ◽  
Mireia Faus ◽  
Cristina Esteban ◽  
Sergio A. Useche
Keyword(s):  
Dominican Republic ◽  
Road Safety ◽  
New Technologies ◽  
Technological Development ◽  
Personal Data ◽  
Emerging Countries ◽  
Level Of Knowledge ◽  
One Year ◽  
The One ◽  
And Control

Technological devices are becoming more and more integrated in the management and control of traffic in big cities. The population perceives the benefits provided by these systems, and, therefore, citizens usually have a favorable opinion of them. However, emerging countries, which have fewer available infrastructures, could present a certain lack of trust. The objective of this work is to detect the level of knowledge and predisposition towards the use of new technologies in the transportation field of the Dominican Republic. For this study, the National Survey on Mobility was administered to a sample of Dominican citizens, proportional to the ONE census and to sex, age and province. The knowledge of ITS topics, as well as the use of mobile applications for mobility, are scarce; however, there was a significant increase that can be observed in only one year. Moreover, technology is, in general, positively assessed for what concerns the improvement of the traffic field, even though there is a lack of predisposition to provide one’s personal data, which is necessary for these devices. The process of technological development in the country must be backed up by laws that protect the citizens’ privacy. Thus, technologies that can improve road safety, mobility and sustainability can be implemented in the country.

scholarly journals Center-Based Child Care and Differential Improvements in the Child Development Outcomes of Disadvantaged Children

2021 ◽  
Author(s):  
Sarah Anne Reynolds
Keyword(s):  
Child Care ◽  
Child Development ◽  
Economic Status ◽  
Value Added ◽  
Additional Time ◽  
Nationally Representative ◽  
Using Data ◽  
Development Outcomes ◽  
One Year ◽  
The Impact

Abstract Background Research finds center-based child care typically benefits children of low socio-economic status (SES) but few studies have examined if it also reduces inequalities in developmental disadvantage. Objective I test if the length of time in center-based care between ages one and three years associates with child development scores at age three years, focusing on the impact for groups of children in the lower tercile of child development scores and in the lower SES tercile. Method Using data from 1,606 children collected in a nationally representative Chilean survey, I apply a value-added approach to measure gains in child development scores between age one and three years that are associated with length of time in center-based child care. Results Disadvantages at age one year were associated with lower child development scores at age three years. No benefits of additional time in center-based care were found for the non-disadvantaged group, but positive associations were found between more time in center-based care and child development outcomes for children with the SES disadvantage only. Center-based care was not associated with child development trajectories of children with lower child development scores at age one year, no matter their SES status. Conclusions There is evidence that Chilean center-based child care reduces SES inequality in child development scores between ages one and three years, but only if children already were not low-scorers at age one year.

Is Rehabilitation Dead?

1977 ◽  
Vol 23 (4) ◽  
pp. 372-382 ◽  
Author(s):  
Seymour L. Halleck ◽  
Ann D. Witte
Keyword(s):  
Civil Rights ◽  
Civil Rights Movement ◽  
Great Increase ◽  
Relative Effectiveness ◽  
Crime Rates ◽  
Crime Problem ◽  
Economic Opportunities ◽  
Rehabilitation Adherence ◽  
Continued Use ◽  
Economic Crimes

This paper examines rising crime rates, findings on the relative effectiveness of deterrence and rehabilitation, and the rise of a civil rights movement in correction, all of which have led to greater emphasis on deterrence and incapacitation and less emphasis on rehabilitation in correctional philosophy and practice. The conclusiveness of the findings that "nothing rehabilitates" and "deterrence works" is questioned. A more careful reading of existing evidence leads to no decisive conclusion on the relative effectiveness of these two philosophies of correction. Much of the failure of rehabilitative programs to date stems from programs limited in duration and quality and evaluated for their ability to alter lifestyles dramatically; many that have been shown to be failures are the result of an inadequate tailoring to offender problems. The great increase in economic crimes points to the need to improve the economic opportunities of offenders rather than altering personality. The civil rights movement in correction alerts us to the need for curbs on certain types of rehabilitative programs, but it should not force us to abandon all attempts at rehabilitation. Adherence to a strict deterrence philosophy because of its economic and humanistic cost is questioned. Finally, a more careful application of rehabilitative programs and their continued use are called for as one approach to the crime problem.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

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.

scholarly journals THEORETICAL AND LEGAL CHARACTERISTICS OF ECONOMIC CRIMES OF A TRANSNATIONAL NATURE

2021 ◽  
Vol 7 (1) ◽  
pp. 93-101
Author(s):  
Vadym Popko ◽  
Yevgen Popko
Keyword(s):  
International Cooperation ◽  
Social Relations ◽  
International Crime ◽  
Legal Regulation ◽  
Economic Crime ◽  
Theoretical Research ◽  
Modern World ◽  
Main Category ◽  
Economic Sphere ◽  
Economic Crimes

The article examines the theoretical and legal foundations of economic crimes of a transnational nature formed under the influence of globalisation processes in the world, the growth of international crime and other factors. The author provides a conceptual description of transnational crime as the main category of transnational criminal law, including economic crimes. Scientific views of domestic and foreign scientists on the nature of crimes of an international nature, including criminal acts in the economic sphere are analysed; the most dangerous and widespread economic crimes are characterised. Attention is paid to the legal regulation of these relations, universal and regional conventions, other sources. The authors justify the need to criminalise transnational economic crimes in national law, regardless of whether a particular state is a party to international conventions adopted by international organisations. The authors pay special attention to the characteristics of the subjects of the crime and reveals the debatable nature of their definition, in particular, analyse the problematic nature of the recognition of a legal entity as a subject of crime. The authors use a conceptual approach to clarifying the subject of study, which determines the reasonability of theoretical research, and modern principles of scientific methodology: the principle of scientific pluralism, impartiality, comprehensiveness of research, historicism, complexity and others. A modern requirement in the methodology of science is the rejection of methodological monism, which has long been dominant in theoretical and historical studies of social (including legal) phenomena and the rejection of the ideology of scientific knowledge, which provides an objective, unbiased attitude to any legal phenomena, legal systems, etc. The purpose of the article is to provide theoretical and legal characteristics of international crime in the economic sphere, identify the transnational nature of these crimes, clarify the state of legal regulation of these relations at the international level, as well as international cooperation to combat these crimes. Based on the study and theoretical generalisation of the research topic, the authors emphasise the following conclusions: modern world problems are global in nature; economic crime transcends borders and becomes international; economic crimes of a transnational nature are recognised as socially dangerous acts that encroach on the system of social relations in the field of financial and credit, investment, information, trade, etc. activities, and have a transnational nature, i.e. go beyond one state; countering economic crimes of a transnational nature is within the internal competence of states, but international cooperation in this area also has an objective basis; the legal basis of international cooperation of states are international legal anti-criminal conventions, which define the criminal acts and obligations of states to criminalise economic crimes and provide legal assistance in criminal proceedings, in particular in extradition and transfer of accused and convicted persons, disposal of confiscated property, joint investigation and other issues.

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