scholarly journals Features of carrying out an economic examination at the identification and investigation of tax crimes

2020 ◽  
Vol 2020 (2) ◽  
pp. 86-91
Author(s):  
N. Nabeeva ◽  
A. Shavlenko
Keyword(s):  
Tax Evasion ◽  
Practical Experience ◽  
Regulatory Framework ◽  
Economic Activities ◽  
Independent Form ◽  
Special Knowledge ◽  
Economic Crimes

The article discusses the features of the use of special knowledge of experts in identifying and investigating economic crimes. The authors determined the forms of using special knowledge, the main tasks of economic expertise, and provide arguments for separating tax expertise into an independent form. Taking into account the analysis of the regulatory framework and practical experience, the specifics of qualifying tax offenses, including the mandatory establishment of the fact that the taxpayer used the criminal tax evasion scheme, fees, contributions in the conduct of financial and economic activities, are highlighted, as well as problems in identifying illegal actions in this area.

FORENSIC EXPERT ACTIVITY IN THE ECONOMIC SPHERE: THEORETICAL AND PRACTICAL ASPECT

2017 ◽  
Author(s):  
Nadia Bugay ◽  
Keyword(s):  
Social Relations ◽  
Practical Aspect ◽  
Economic Security ◽  
Economic Activities ◽  
Economic Relations ◽  
Economic Sphere ◽  
Special Knowledge ◽  
Forensic Expert ◽  
High Level ◽  
Economic Crimes

A high level of danger caused by a significant number of offenses and the commission of economic crimes that hinder the development of production processes, deprive the budget of certain revenues, increase inflation, restrain the flow of investment – in general, prevent the normal functioning of various structures, and may pose a threat to the economic security of the state. In the existing conditions of a market economy, there is a fairly certain degree of weakening of state control over the labor activity of economic entities. As a result, the incentive for various types of abuse has significantly increased and, thus, the possibility of committing offenses has significantly expanded. The fight against economic offenses is one of the most important problems that require special research. In the context of the transformation of economic relations in Ukraine, the problems of functioning of property structures are becoming more acute, the criminalization of economic and related relations persistently continues to exist, which leads to an increase in the "qualitative" and quantitative growth of economic crimes. Especially a certain increase in offenses in the economic activities of domestic organizations and enterprises requires the development of necessary measures to deprive the motivation of their manifestations. The rapidly growing complication of socio-economic social relations in Ukraine, the development of Science, the improvement of research methods and techniques have repeatedly increased the opportunities for law enforcement officials to turn to representatives of special knowledge for their use in proving when investigating and considering in court a wide variety of conflict legal situations in civil, administrative and criminal cases. In fact, when conducting all types of legal proceedings, there is a need to consider certain problems that require special knowledge in various fields of science, technology, art and, therefore, the appointment of appropriate forensic expert research in the economic sphere. This article presents certain modern aspects of forensic expert activity in the economic sphere, highlights the main problematic issues of a theoretical and practical nature, as well as identifies the necessary ways to solve them, which are aimed at the prospect of developing and improving the effectiveness of the results of both the process of forensic economic expertise in general and the profession of an expert economist in particular. This determines the relevance of the problem of development and improvement in the economic sphere of forensic expert activity in Ukraine.

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

ANAAC AND HIGHER EDUCATION IN, INDIA

2018 ◽  
Vol 6 (26) ◽  
Author(s):  
Seema Singh
Keyword(s):  
Higher Education ◽  
Quality Assurance ◽  
Manufacturing Industry ◽  
Practical Experience ◽  
Individual Autonomy ◽  
Economic Activities ◽  
Quality Of Higher Education ◽  
National Quality ◽  
Education In India

Quality, as we know so far, was originally developed in the manufacturing industry. In the area of higher education, the adoption of quality control has been superficial and diluted by the exercise of academic . Further, the prevailing culture of universities is often based on individual autonomy, which is zealously guarded. Thus, it is usually difficult to apply the features of quality to higher education considering the fact that quality requires. However, the quality of higher education is very important for its stakeholders. Notably, providers (funding bodies and the community at large), students, staff and employers of graduates are. The most commonly grouped dimensions of quality are product, software and service. In the changing context marked by expansion of higher education and globalization of economic activities, education has become a national concern with an international dimension. To cope with this changing context, countries have been pressurized to ensure and assure quality of higher education at a nationally comparable and internationally acceptable standard. Consequently, many countries initiated “national quality assurance mechanisms” and many more are in the process of evolving a suitable strategy. Most of the quality assurance bodies were established in the nineties and after a few years of practical experience, they are rethinking many issues of quality assurance. At this juncture where countries look for experiences and practices elsewhere, the experience of India has many valuable lessons and this report is an attempt to share those developments..

scholarly journals The State of Affairs and Prospects of Application of Special Knowledge in the Investigation of Financial Criminal Offences

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Larysa Gerasymenko ◽  
◽  
Nadiia Morhun ◽  
Nataliia Pavlovska ◽  
Sergiy Marchevskyi ◽  
...  
Keyword(s):  
Professional Training ◽  
Common Knowledge ◽  
Practical Experience ◽  
Scientific Field ◽  
The State ◽  
Specific Knowledge ◽  
Surrounding World ◽  
Special Knowledge ◽  
State Of Affairs ◽  
Prospects Of Application

Special knowledge means specific knowledge, not considered common knowledge, on the phenomena, objects and processes in the surrounding world possessed by a particular group of people. Special knowledge is based on scientific findings and cannot be common knowledge. Special knowledge is acquired through purposeful professional training and practical experience in a particular sphere; they constitute a system of knowledge about specific objects, phenomena and patterns studied within a relevant scientific field.

THE SHADOW ECONOMY FACTORS AND CAUSES ANALYSIS BY EXPERT EVALUATION METHOD: CASE OF LITHUANIA

2010 ◽  
Vol 8 (1) ◽  
pp. 122-138
Author(s):  
Jolita Krumplytė
Keyword(s):  
Tax Evasion ◽  
Social Insurance ◽  
Evaluation Method ◽  
Shadow Economy ◽  
Wage Gap ◽  
Tax Administration ◽  
Economic Activities ◽  
Poverty Level ◽  
Study Results ◽  
Governmental Institutions

In the scientific literature the shadow economy is defined as a complex multifaceted set of phenomena, whose existence is determined by various factors and causes. The article examines the shadow economy through tax administration perspective. The author’s chosen object of the research encompasses economic activities, results of which such as tax evasion or concealment are not included in the official records. The shadow economy factors and reasons are economic, legal-administrative and social- psychological. Most of the time scientific research analyses the following shadow economy factors and causes: ▪ burden and rise of direct and indirect taxes and compulsory social insurance contribution; ▪ too stringent (or insufficient) legal and administrative regulation; ▪ weak government and a high level of corruption in the governmental sector; ▪ the income inequality (a high poverty level); ▪ the legislative gaps; ▪ the tax administration system deficiencies; ▪ irrational country’s economic policy; ▪ tax morale; ▪ insufficient government attention to social policy or irrational its development. The article presents the empirical study results about Lithuanian shadow economy factors and causes. The survey was carried out by experts – Lithuanian State Tax Inspection staff which has experience in inspecting taxpayers and conducting tax investigations. 702 experts took part in the research. According to experts’ estimations, companies and individuals enter into shadow economic activity mainly because they do not have any other way out (otherwise they won’t be able to stand up to competition, individuals won’t be able to make a living, etc.) as well as because other economy players pull them in. Experts also estimate that the most important Lithuanian shadow economy causes are the following: too big tax burden (in the case of illegal work – significant gross and net wage gap), gaps in legislation, frequent law changes, distrust of country’s government, dissatisfaction with the quality of work of governmental institutions. The main causes of the sprawl of the shadow economy – the inability to compete without being involved in the shadow economy, the lack of unified declaration of income and insufficient control of state institutions.

scholarly journals METHODS FOR ESTIMATING THE SHADOW ECONOMY AND INSTRUMENTS FOR DE-SHADOWING THE FISCAL SECTOR

2021 ◽  
Author(s):  
Oleg Meleshko ◽  
Andrii Kucheriavyi
Keyword(s):  
Financial Literacy ◽  
Shadow Economy ◽  
Retail Trade ◽  
Economic Activities ◽  
Fiscal Management ◽  
Tax Amnesty ◽  
Financial Crimes ◽  
Definition Of ◽  
Economic Crimes ◽  
Practical Recommendations

The subject of research is a set of theoretical and methodological provisions and applied aspects of assessing the level of the shadow economy and de-shadowing of this process. The study is based on the definition of existing methods for assessing the level of the shadow economy; clarifying the tools used in the process of assessing the shadow economy, identifying ways to de-shadow the fiscal sector and identifying tasks for the implementation of leveling this process. It is established that there are four most effective methods of estimating the size of the shadow economy: the method of "population expenditure - retail trade"; financial method; monetary method; electric method. The results of the study made it possible to propose tools for de-shadowing the fiscal market, which are to increase the level of financial literacy of the population; formation of electronic databases of violators (subjects of the shadow economy); improving the methodology for assessing the scale of the shadow economy; introduction of a tax on international speculative transactions; reforming the state's anti-corruption policy; ensuring the principle of tax justice (equality) for taxpayers; provide an effective fiscal management of residents who use offshore jurisdictions; raising the level of legal culture of the population; legalization of shadow activity (subject to its legality); improvement of the "ProZorro" system; counteraction to financial crimes, "laundering funds"; introduction of tax amnesty and capital amnesty, etc. The purpose of the article is to substantiate the existing methods of assessing the shadow economy and to develop practical recommendations on ways and tools to de-shadow the fiscal sector. Different methods of estimating the level of the shadow economy are used at the macro- and microeconomic levels. It was found that the assessment of the shadow economy by existing methods in Ukrainian practice is not accurate, as its reliability is influenced by factors: unreliability, concealing or providing false information, the complexity of tracking "traces" of economic crimes, the scale of shadow economic activities and more. Identifying ways and measures to de-shadow the fiscal sector will reduce shadow phenomena in the domestic economy and in the fiscal sector, in particular.

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.

The ‘Datasphere’, Data Flows beyond Control, and the Challenges for Law and Governance

2018 ◽  
Vol 5 (2) ◽  
pp. 144-178 ◽  
Author(s):  
Jean-Sylvestre Bergé ◽  
Stéphane Grumbach ◽  
Vincenzo Zeno-Zencovich
Keyword(s):  
Tax Evasion ◽  
Physical World ◽  
Point Of View ◽  
Economic Activities ◽  
Digital Platforms ◽  
The Social ◽  
Data Flows ◽  
Governance Challenges ◽  
Illegal Activities ◽  
The Many

The flows of people, goods and capital, which have considerably increased in recent history, are leading to crises (e.g., migrants, tax evasion, food safety) which reveal the failure to control them. Much less visible, and not yet included in economic measurements, data flows have increased exponentially in the last two decades, with the digitisation of social and economic activities. A new space – Datasphere – is emerging, mostly supported by digital platforms which provide essential services reaching half of the world’s population directly. Their control over data flows raises new challenges to governance, and increasingly conflicts with public administration. In this paper, we consider the need and the difficulty of regulating this emerging space and the different approaches followed on both sides of the Atlantic. We distinguish between three situations. We first consider data at rest, which is from the point of view of the location where data are physically stored. We then consider data in motion, and the issues related to their combination. Finally, we investigate data in action, that is data as vectors of command of legal or illegal activities over territories, with impacts on economy and society as well as security, and raise governance challenges. The notion of ‘Datasphere’ proposes a holistic comprehension of all the ‘information’ existing on earth, originating both in natural and socio-economic systems, which can be captured in digital form, flows through networks, and is stored, processed and transformed by machines. It differs from the ‘Cyberspace’, which is mostly concerned with the networks, the technical instruments (from software and protocols to cables and data centers) together with the social activities it allows, and to what extent they could/should be allowed. The paper suggests one – out of the many possible – approach to this new world. Clearly it would be impossible to delve in depth into all its facets, which are as many as those of the physical world. Rather, it attempts to present how traditional legal notions could be usefully managed to put order in a highly complex environment, avoiding a piecemeal approach that looks only at details.

scholarly journals The Essence and Role of Reengineering at Enterprises

2020 ◽  
Vol 4 (46) ◽  
pp. 155-163
Author(s):  
V. Y. Zhezhukha ◽  
Keyword(s):  
Business Processes ◽  
Methodological Approach ◽  
Practical Experience ◽  
Professional Activity ◽  
Economic Activities ◽  
Advantages And Disadvantages ◽  
Wide Range ◽  
Historical Viewpoint ◽  
Business Entities ◽  
The Individual

The article aims at developing the essence of the concept of reengineering and highlighting its characteristics. Various approaches to the interpretation of this concept have been considered from a historical viewpoint. It has been found out that modern scientists consider this concept from different positions, e.g. as a conceptual and methodological approach, as philosophy of activity, as skills, as a method of business management, as a concept of change, as a method of restructuring, as a tool for business efficiency, as a process, as a type and sphere of professional activity, etc. At the same time, taking into account the instruments of morphological analysis; identifying the advantages and disadvantages of each of the approaches to understand the meaning of "reengineering"; as well as studying practical experience; and finally, drawing general conclusions from scientific research on this issue have allowed the author to substantiate the expediency of interpreting reengineering as a direction of management activities aimed at restructuring business processes at an enterprise radically to achieve the established efficiency criteria. The main business components have been identified and characterized, in relation to and in the context of which the need to use reengineering instruments can be considered. The prevailing components of reengineering in the activity of enterprises have been analyzed. To specify the essence of the "reengineering" concept, its characteristic features are highlighted, namely: the individual nature of work and services performed (provided) within it; dependence of the content and nature of reengineering on the features of business entity; significant influence of the competence of business entities responsible for reengineering on its effectiveness; coverage by reengineering of both traditional and innovative business processes; an opportunity for business entities to solve a wide range of problems through using reengineering; the difficulty of establishing clear and unambiguous criteria for evaluating the effectiveness of reengineering in the initial stages of its implementation; the temporary nature of the relationship between the parties involved in the reengineering project implementation; relative separation of reengineering from the current production and economic activities of a company; the possibility of applying reengineering to various business processes at an enterprise; the necessity to make initial investments in the performance of work (services) within an reengineering project.

Assessment of the state of statutory regulation of departmental control

2021 ◽  
Vol 22 (12) ◽  
pp. 1386-1401
Author(s):  
Sergei V. GOLOVIN
Keyword(s):  
Economic Activity ◽  
The State ◽  
Regulatory Framework ◽  
Financial Control ◽  
Economic Activities ◽  
Management Functions ◽  
Control Direction ◽  
Development Methods ◽  
Statutory Regulation ◽  
Control Management

Subject. This article studies the current norms and rules enshrined in legislative acts and regulatory legal acts of executive authorities of various levels regulating departmental control in relation to State (municipal) institutions. Objectives. The article aims to assess the state of the regulatory framework in the field of organization and implementation of departmental control of financial and economic activities of State (municipal) institutions. It also aims to identify topical issues of statutory regulation of departmental control and outline possible directions for its development. Methods. For the study, I used the methods of analysis, grouping, comparison, and generalization. Results. Based on the study of legal acts regulating the models of financial control, management functions and powers of executive bodies in relation to subordinate State (municipal) institutions, the article identifies certain powers of the founder that require regulatory consolidation, and proposes a structure for the concept of departmental control. Conclusions. The article confirms the hypothesis of insufficient statutory regulation of departmental control of financial and economic activity of State (municipal) institutions and the need to develop a legislative document conceptually defining the control direction of the activities of executive authorities.

Sign in / Sign up

Export Citation Format

Share Document