For Publishers
DiscoveryMetadataPeer reviewHostingPublishing
For Researchers
JoinPublishReviewCollect
Register
Blog
About
Search
Advanced search
My ScienceOpen
Search
For Publishers
For Researchers
Blog
About
19
views
5
references
 Top references
cited by
0
    
0 reviews
 Review
0
comments
 Comment
0
recommends
+1 Recommend
1 collections
    0
    shares
      102
      similar
       All similar
      • Record: found
      • Abstract: found
      • Article: found
      Is Open Access

      Ultima ratio Principle in the Criminalization of Tax Evasion

      Author(s):
      Publication date Created:
      Publication date (Electronic):
      Journal: Teisė
      Publisher: Vilnius University Press

      Read this article at

      ScienceOpenPublisher
      Bookmark
          There is no author summary for this article yet. Authors can add summaries to their articles on ScienceOpen to make them more accessible to a non-specialist audience.

          Abstract

          This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and international legal regulation, case law and criminal law doctrine.

          Most cited references5

          • Record: found
          • Abstract: not found
          • Article: not found

          Mokesčių slėpimas kaip nusikalstama veika: sisteminė normų analizė ir aktualūs taikymo klausimai

          Oleg Fedosiuk (2017)
          Article 0 comments Cited 1 times – based on 0 reviews     Review now
            Bookmark
            • Record: found
            • Abstract: not found
            • Article: not found

            Veikos kriminalizavimo kriterijai: teorija ir praktika

            Gintaras Švedas (2012)
            Article 0 comments Cited 1 times – based on 0 reviews     Review now
              Bookmark
              • Record: found
              • Abstract: found
              • Article: not found

              Tax Avoidance and Tax Evasion: The Indian Case

              Anil Kumar Jain (1987)
              ‘Tax avoidance’ and ‘tax evasion’ are terms so frequently referred to in economic and business relationships today that they constitute part of our conversational language and people in general use these terms even without knowing their exact meaning and difference. Whereas tax avoidance implies a situation in which the taxpayer reduces his tax liability by taking advantage of the loop-holes and ambiguities in the legal provisions, in the case of tax evasion, facts are deliberately misinterpreted and the tax liability is understated. Thus, while tax avoidance is perfectly legal and is, at times, referred to as ‘tax planning’, tax evasion is illegal and, therefore, carries with it the risk of penalties and prosecutions under the tax laws. As such, the black economy comprises the sum total of all the various methods of tax evasion but does not include tax avoidance . Accordingly, whereas the consequences of the two phenomena are different for the taxpayers, both reduce the revenue of the Exchequer and consequently need to be checked to the greatest extent possible.
              Article 0 comments Cited 1 times – based on 0 reviews     Review now
                Bookmark
                All references

                Author and article information

                Journal
                Title: Teisė
                Abbreviated Title: LAW
                Publisher: Vilnius University Press
                ISSN (Electronic): 2424-6050
                ISSN (Print): 1392-1274
                Publication date Created: April 05 2020
                Publication date (Electronic): April 05 2020
                Volume: 114
                Pages: 71-84
                Article
                DOI: 10.15388/Teise.2020.114.4
                SO-VID: 121f1ef5-8161-4d2b-83fb-8ca60379c65d
                Copyright © © 2020
                License:

                All content is freely available without charge to users or their institutions. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission of the publisher or the author. Articles published in the journal are distributed under a http://creativecommons.org/licenses/by/4.0/.

                History

                ScienceOpen disciplines: Linguistics & Semiotics,Social & Behavioral Sciences,Law,Mathematics,History,Philosophy
                Data availability:
                ScienceOpen disciplines: Linguistics & Semiotics, Social & Behavioral Sciences, Law, Mathematics, History, Philosophy

                Comments

                Comment on this article