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CORRUPTION AND TAX EVASION IN ROMANIA
MARIANA TRANDAFIR
Challenges of the Knowledge Society , 2011,
Abstract: Tax evasion has become a ubiquitous phenomenon in economic and social. Extent it has taken a tax evasion is worrying because the lack of control measures may close in the future stability of national economy. To combat tax evasion is not necessary to impose some severe penalties, but should be made an effective fiscal control, a viable legal system.
Fraud adversely affecting the budget of the Europen Union: the forms, methods and causes  [PDF]
Zlata ?ur?evi?
Financial Theory and Practice , 2006,
Abstract: The paper analyses the forms, methods and causes of fraud that are perpetrated to the detriment of the budget of the European Union. The forms in which EU fraud appears are shown according to the criterion of kind of budgetary resource. Crime affecting the budgetary revenue of the EU tends to appear in the form of customs duty-evasion and false declarations concerning the customs-relevant information about goods. Crime adversely affecting the expenditure side of the EU budget appears in the form of subsidy fraud in the area of the Common Agricultural Policy, and subsidy fraud in the area of the structural policies. The methods used for the EU fraud committed and considered in the paper are document forgery, concealment of goods, corruption, violence and fictional business and evasion of the laws. In conclusion an explanation is given of the main exogenous criminogenic factors that lead to the EU frauds commonly perpetrated.
The International Criminal Court: a New International Instrument against Impunity
Xabier Deop
Revista CIDOB d'Afers Internacionals , 2000,
Abstract: Summary: On July 17, 1998 in Rome, the creation of an International Criminal Court (ICC) was approved, its Statute to go into effect on ratification by 60 states. The ICC would have jurisdiction in judging the crime of aggression, the crime of genocide, crimes against humanity and crimes of war. This article presents the fundamental aspects of the ICC Statute with particular attention to the crimes placed under the Court’s jurisdiction, the carrying out of investigations of possible crimes, the rights of suspects and those charged with crimes, and sentencing. In conclusion, despite certain notable shortcomings, its very creation can be said to represent an important step against the impunity of the most serious international crimes.
Means and methods of preventing and combating tax evasion adopted by Romania and Moldova
Manea, A.C.
Bulletin of the Transilvania University of Bra?ov. Series VII : Social Sciences and Law , 2011,
Abstract: Tax evasion, complex social and economic phenomenon facingcontemporary society, it is hard to quantify, but its direct and indirect effects on economic development are felt, for which the current tax laws more severe penalties are provided and some forms of evasion Tax crimes are defined as crimes. To what extent more drastic punishment of acts of tax evasion led to its decrease in the national economy, and the effect of excessive taxation policy and tax legislation permissive in terms of combating tax evasion we intend to explore this material, making a comparative law analysis on tax legislation in Romania and Moldova.
Crime and punishment: the economic burden of impunity  [PDF]
Mirta B. Gordon,J. R. Iglesias,Viktoriya Semeshenko,J. -P. Nadal
Physics , 2007,
Abstract: Crime is an economically important activity, sometimes called the industry of crime. It may represent a mechanism of wealth distribution but also a social and economic charge because of the cost of the law enforcement system. Sometimes it may be less costly for the society to allow for some level of criminality. A drawback of such policy may lead to a high increase of criminal activity that may become hard to reduce. We investigate the level of law enforcement required to keep crime within acceptable limits and show that a sharp phase transition is observed as a function of the probability of punishment. We also analyze the growth of the economy, the inequality in the wealth distribution (the Gini coefficient) and other relevant quantities under different scenarios of criminal activity and probability of apprehension.
TAX EVASION IN FISCAL PARADISES
Viorel Ro
Lex et Scientia , 2009,
Abstract: Tax avoidance, tax escaping represents tax evasion. Both in theory and in practice it is admitted that tax evasion takes two shapes: i) legal, or protected by the law and ii) fraudulent. He/She who reduces his/her taxable material in agreement with the law does not yet commit an illegal act. He/She only manages his/her business cleverly. But the fact that we use the term of legal “tax evasion”, besides the fact that it causes confusion between legal tax dodgers” and fraudulent tax dodgers”, makes us look at those who run their business cleverly as if they were criminals. We also unjustly apply this label to those who organize their business in offshore centers.
Homicide and impunity: an ecological analysis at state level in Brazil
Nadanovsky,Paulo; Celeste,Roger Keller; Wilson,Margo; Daly,Martin;
Revista de Saúde Pública , 2009, DOI: 10.1590/S0034-89102009000500001
Abstract: objective: to assess a new impunity index and variables that have been found to predict variation in homicide rates in other geographical levels as predictive of state-level homicide rates in brazil. methods: this was a cross-sectional ecological study. data from the mortality information system relating to the 27 brazilian states for the years 1996 to 2005 were analyzed. the outcome variables were taken to be homicide victim rates in 2005, for the entire population and for men aged 20-29 years. measurements of economic and social development, economic inequality, demographic structure and life expectancy were analyzed as predictors. an "impunity index", calculated as the total number of homicides between 1996 and 2005 divided by the number of individuals in prison in 2007, was constructed. the data were analyzed by means of simple linear regression and negative binomial regression. results: in 2005, state-level crude total homicide rates ranged from 11 to 51 per 100,000; for young men, they ranged from 39 to 241. the impunity index ranged from 0.4 to 3.5 and was the most important predictor of this variability. from negative binomial regression, it was estimated that the homicide victim rate among young males increased by 50% for every increase of one point in this ratio. conclusions: classic predictive factors were not associated with homicides in this analysis of state-level variation in brazil. however, the impunity index indicated that the greater the impunity, the higher the homicide rate.
MULTICAUSALIDAD, IMPUNIDAD Y VIOLENCIA: UNA VISIóN ALTERNATIVA
Gaitán Daza,Fernando;
Revista de Economía Institucional , 2001,
Abstract: this paper criticizes multicausal and penal impunity explanations of violence and crime. it shows the analytical limits of identifying state and social institutional failure with objective causes of violence. but also highlights that impunity indicators cannot be confused with impunity itself. after showing those limits, it proposes an alternative approach based on two central facts that have been ignored: organized crime nature and the breakdown of colombian justice and security systems.
Philosophical and Practical Foundations of the Individual to Penalties  [PDF]
AmirAhmadi,Abdolreza Rezaaei,Farhad Hatamzade,Yoseph Niazi
International Journal of Academic Research in Business and Social Sciences , 2013,
Abstract: The Individualize punishments law is the most important issues in the nowadays world that are considered criminal rights activists. The first word of the philosophical foundations of this research has focused on individualize and criminal penalties. First, the theory of individualism and individual rights, individual freedom and respect for the supply of natural rights and human character is that the objectives of legal rules and Theory of individualism and individual rights that are valuable in today's jurisprudence emanating from the place. Second, the nation of authenticity has been gathered that the original proponents of this theory believe the community against the individual; Principles rooted in fairness point decisively know that the observance of the rules of society is achieved. In the second article of basic scientific principles to interpersonal punishment is mentioned. The first difference is that the individual has been awareness of individual differences that exist among people, perhaps old enough to be a human creation. Because, early humans who lived in caves and forests were aware of the phenomenon of individual differences between people and groups worked on individual differences and Second, the ability to recognize individual differences are discussed; Whether there are individual differences in principle measurable characteristics, or are so recognizable or not? Thus, the results of research conducted on the use of patterns and individual corrective punishment and the philosophy and practice of punishment for this hypothesis, we have demonstrated that's the way they come with repeated offenses will have significantly reduced crime rate and repeat.
THE INFRACTIONS OF TAX EVASION
Mihai Adrian HOTCA
Lex et Scientia , 2009,
Abstract: This paper has been prepared within the research project Standardization of Judicial Practice and Harmonization With the ECHR Jurisprudence, a Mandatory Condition to Enforce Justice. Legislative Proposal to Grant Aconsistent Judicial Practice” (ID-1094) financed by the Romanian Minister of Education, Research, Youth and Sports.In order to avoid the problems regarding the carrying out of the duties that come to the public institutions and authorities, the state regulates a tax system, the finality of which consists in assuring the revenues necessary for the optimal functioning of the state institutions and authorities, as well as of their obligations. The prevention and fight of the tax evasion represents a constant concern of the legislator. One of the latest laws in this matter is Law no. 241/2005. This law was adopted in order to prevent and fight the taxpayers’ eluding the carrying out of the tax obligations. Law no. 241/2005 has two purposes: the first one consists in setting the measures meant to prevent the infractions of tax evasions and other infractions related to that and the second one is to fight the infractions of tax evasion and other infractions related to the above- mentioned infractions. Through the deeds forbidden by the norms of this law, it damages the social values regarding the taxation and the social relations generated by this one. Through Law no. 241/2005, the Romanian legislator incriminated more deeds of tax evasion. Also in the case of committing these infractions, the legislator regulated certain causes of unpunishment and reduction of the punishments. The current study deals with the analysis of the infractions of tax evasion and of the causes of unpunishment and reduction of the punishments.
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