Tax Evasion Socio-Legal Dissertation .Doc 2007

Tax Evasion Socio-Legal Dissertation .Doc 2007-71
In Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal.Moreover, civil tax transgressions may give rise to penalties.Empirical work is required to resolve the theoretical ambiguities.

In Switzerland, however, some tax misconduct (such as the deliberate falsification of records) is criminal.

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When there is ad valorem import duty, the tax base can be reduced through underinvoicing. Smuggling is resorted to for total evasion of customs duties, as well as for the importation of contraband.

Misdeclaration of quantity is more relevant for products with specific duty. A smuggler does not have to pay any customs duty since smuggled products are not routed through customs-tax compliant customs ports, and are therefore not subjected to declaration and, by extension, to the payment of duties and taxes.

Text translation: "Secret denunciations against anyone who will conceal favors and services or will collude to hide the true revenue from them." Tax farming is an historical means of collection of revenue.

Governments received a lump sum in advance from a private entity, which then collects and retains the revenue and bears the risk of evasion by the taxpayers.

Tax evasion is the illegal evasion of taxes by individuals, corporations, and trusts.

Tax evasion often entails taxpayers deliberately misrepresenting the true state of their affairs to the tax authorities to reduce their tax liability and includes dishonest tax reporting, such as declaring less income, profits or gains than the amounts actually earned, or overstating deductions.What started as an investigation into Kozlowski's failure to declare art purchases for the purpose of evading New York state sales taxes eventually led to Kozlowski's conviction and incarceration on more serious charges related to the misappropriation of funds during his tenure as CEO of Tyco International.The level of evasion also depends on the efficiency of the tax administration.This means that consumers who purchase something in a lower-taxed or untaxed jurisdiction with the intention of avoiding VAT or sales tax in their home jurisdiction are technically breaking the law in most cases.This is especially prevalent in federal countries like the US and Canada where sub-national jurisdictions charge varying rates of VAT or sales tax.Customs duties are an important source of revenue in developing countries.Importers purport to evade customs duty by (a) under-invoicing and (b) misdeclaration of quantity and product-description. Smuggling is importation or exportation of foreign products by illegal means.Tax evasion is a crime in almost all developed countries, and the guilty party is liable to fines and/or imprisonment.In Switzerland, many acts that would amount to criminal tax evasion in other countries are treated as civil matters.When they detect an instance of evasion, they refrain from reporting it in return for bribes.Corruption by tax officials is a serious problem for the tax administration in many less developed countries.


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