Tidigare studier och undersökningar visar en utbredd skattebrottslighet inom byggbranschen. Branschen har framförallt haft problem med brottslighet relaterad till svartjobb. Problemen i fuskbenägna branscher vänta-des öka efter avskaffandet av revisionsplikten för små aktiebolag, då revision har en granskande funktion som både kan avhjälpa och upptäcka fel i redovisning. Idag är det drygt åtta år sedan revisionsplikten avskaffades och det är av stor betydelse att mäta effekten av lagändringen, samt att undersöka behovet av revision i arbetet mot att förebygga skattebrott inom byggbranschen. Studiens syfte är att undersöka och analysera behovet av revision för små bolag inom den svenska byggbranschen, i förebyggandet av skattebrott. Studien siktar på att ge en utökad förståelse om revision motverkar kriminell verksamhet, som leder till uteblivna skatteintäkter och en dysfunktionell konkurrens i branschen.                        Studien har en kvalitativ ansats med målet att besvara olika frågeställning-ar som berör revision och skattebrott. Det empiriska materialet är inhämtat genom en innehållsanalys av tingsrättsfall som omfattar skattebrotts-domar mellan åren 2011–2017. Data analyserades med besvarande av fem delföreställningar. Studien visar ett behov av revision i förebyggandet av skattebrott inom den svenska byggbranschen. Denna slutsats är grundad på resultaten som visar att; byggbranschen är överrepresenterad i fall om skattebrott, att förekomsten av revision i små byggbolag är mindre än rikssnittet i fallen som skattebrott, att skattebrott till följd av osanna fakturor är mer förekommande inom byggbranschen jämfört med övriga branscher, samt att revision är mer förekommande i fallen med penningmaskering än i övriga fall. Studien visade också det oförväntade resultatet att skattebrotten i små byggbolag inte hade ökat efter avskaffandet av revisionsplikten, vilket kan relateras till teorin om att det finns ett stort mörkertal av skattebrott delvis till följd av utebliven revision. / Previous studies show a widespread of tax crime in the construction industry. The industry has mainly had problems with crimes related to undeclared work. Problems in fraudulent industries are expected to increase after the abolition of the audit obligation for small limited liability companies, as auditing has an examining function that can both remedy and detect errors in the accounting. Today, more than eight years have passed since the statutory audit was abolished and it is of great importance to measure the effect of the amendment, and to investigate the need for audit in the work aiming to prevent tax crimes in the construction industry. The aim of the study is to investigate and analyze small companies' need for audit within the Swedish Construction Industry in the work to prevent tax crimes. The study aims to provide an enhanced understanding of whether auditing counteracts criminal activity in the construction industry, which leads to tax evasion and a dysfunctional competition on the market. The study has a qualitative approach with the aim of answering various questions concerning audit and tax crimes. The empirical material is obtained through a content analysis of district court cases involving tax crime sentences between the years of 2011–2017. Data were analyzed through answering five partial questions. The study shows a need for audit in the work aiming to prevent tax crimes in the Swedish Construction Industry. The conclusion is based on the results that shows; an over-representation of construction companies in cases of tax crimes, that the presence of auditors in small construction companies is less than the national average in cases about tax crimes, that tax crimes as a result of false invoices are more prevalent in the construction industry compared to other industries, and that the auditor is more prevalent in the cases of reverse money laundering than in other cases. The study also showed the unexpected result that the tax crimes did not increase among small construction companies after the abolition of the statutory audit, which can be related to the theory of a large number of un-detected cases of tax crimes partly as a result of inexistent audit.

This dissertation is dedicated to tax fraud in the area of VAT (Value Added Tax). First of all, VAT terms are primarily defined according to current VAT law and also with respect to the harmonization of this tax in the European Union. The next section focuses on the VAT authority and individual constituents which contribute to the tax authority, as well as compliance with its requirements. The main part of the dissertation is dedicated to the forms of tax evasion most frequently practiced in the Czech Republic. The most widespread tax fraud, carousel fraud, is explained and described with the help of diagrams in a separate section. This matter is followed by the issue of the ways in which tax fraud is being prevented, the means of which are examined individually. The process of VAT collections in the federal budget is analyzed, as is the growth of VAT in connection with that of the GNP, in the second half of the dissertation. Subsequently, there is an analysis of the growth of VAT due to higher tax rates, and as a result of the introduction of more efficient tax collection procedures for added value and the implementation of different measures against tax fraud. The analyses are followed by potential procedures and remarks which could lead to a further reduction of criminal activity in this tax area.

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

Fraud, corruption, and related taxation consequences from a financial and a moral perspective were investigated in this study. A literature review of tax ethics, tax morality, tax conduct, tax planning, tax avoidance, tax evasion, tax fraud, white-collar crime, fraud, money laundering, corruption and corporate governance are presented. The research methodology and empirical investigation followed, the research results achieved, and the conclusions and recommendations made, are also presented. The most import conclusions from this study are that economic crime (such as fraud and corruption) has an impact on taxation in South Africa, that economic crime offences ignore any possible taxation consequences and that the type of the economic crime being perpetrated is a function of the opportunities available to a potential offender. The majority of the respondents (both economic crime offenders and role-players in the field of the prevention, detection and prosecution of fraud, corruption and tax related offences) indicated that law enforcement, prosecution and sentencing practices are not adequate in South Africa. However, the majority of both groups of respondents also indicated that current laws and regulations are adequate to address economic crime in South Africa. This could be interpreted as a vote of confidence in current laws and regulations but an indication that it should be applied more effectively in the fight against economic crime. Within the legal framework of the criminal justice system and the various taxation laws and regulations in South Africa, there are always opportunities for people to come into conflict with the law. This study was also undertaken to investigate an economic crime offender’s perceptions of fraud, corruption and tax-related offences. In total 82 economic crime offenders, serving a prison term for their offences, completed a questionnaire and were personally interviewed in a semi-structured interview comprising pre-set questions. The study demonstrated that there is a correlation between an economic crime offender’s level of education and the monetary extent of the perpetrated offence. In perpetrating an economic crime, the offender is only concerned about the immediate financial reward, disregarding any possible consequences such as taxation or prosecution. To prevent fraud, corruption and tax-related offences, the motivation to commit such crimes should be eliminated or reduced. Fraudsters weigh up the individual risks and rewards of their criminal behaviour, and for that reason, their future conduct can be modified with appropriate rehabilitation and anti-economic crime education programs. Consequently, this study has vital implications for reformulating appropriate rehabilitation programmes for economic crime offenders. Economic crime offenders should be subject to an anti-economic crime education program in which the consequences of perpetrating economic crime in general on the economy and tax revenue could be conveyed to such offenders. Rehabilitation programs designed and developed specifically for economic crime offenders should be implemented at correctional institutions. / PhD (Tax), North-West University, Potchefstroom Campus, 2013

La légitime répression de la fraude fiscale fait référence aux différentes prérogatives de l'administration fiscale mises en œuvre pour prévenir, détecter et sanctionner l'évitement de l'impôt.Elles s'inscrivent au sein des procédures d'imposition et se doivent d'être conciliées avec les droits fondamentaux du contribuable.Cette exigence, élevée au rang constitutionnel, postule pour un équilibre des relations difficile à établir.La lutte contre la fraude fiscale, cette fin légitime en soi qui préserve l'égalité fiscale, justifie la présence de moyens exorbitants du droit commun qui fragilise la sécurité juridique à laquelle le contribuable peut prétendre.Ses garanties sont confrontées au pouvoir de l'administration fiscale et à sa faculté d'apprécier les différents manquements qui se présentent à elle en dehors de toute contrainte.Le rôle du juge est alors fondamental car en s'employant à préserver les droits et les devoirs de chacun, il participe à conforter un socle d'obligations qui s'impose dans ces procédures et qui est repris a posteriori par le législateur. / The tax fraud repression legitimacy refers to the different prerogatives the fiscal administration implements to prevent, detect and sanction anyone trying to shirk its tax responsibilities. This process, that must be coordinated with the fundamental rights, is part of tax rules.This requirement, part of the Constitution, involves a balance between relations that is difficult to reach.This fight against tax fraud, lawful objective in the way it preserves tax equality, justifies the use of measures that infringes fundamental rights and weakens the legal security any taxpayer has the right to pretend.These guaranties opposed themselves to the tax administration and its ability to appreciate the different breaches it notices without any limitations.The judge role is then fundamental since he has to preserve anyone’s rights and duties, he participates to the creation of a basis of obligations that have to be followed for each procedure, and that are reused afterwards by the legislator.

This diploma thesis focuses on value added tax which is an important part of the tax systems of many countries around the world. In the countries of European Union is this tax compulsory. The main target of this work is to describe the origin of value added tax, the principle of its functioning and its legislation not only in the Czech Republic but also in the European Union. Furthermore, this thesis focuses on the harmonization of value added tax in the European Union, its development and differences in the use of value added tax between the Member States. Finally, this work deals with tax fraud, which threaten the value added tax in particular so-called Carousel Fraud. It describes the factors that enable the creation of tax fraud and tries to answer the question whether the reverse charge mechanism could eliminate the tax fraud. It also makes efforts to find appropriate solutions to the problem of tax fraud.

Si la fraude et l'évasion fiscales sont aussi anciennes que l'impôt lui-même, la mondialisation et la numérisation de l'économie ont placé les Etats face aux limites de leur pouvoir fiscal, pouvoir qui demeure intimement lié à leur compétence territoriale. Plus récemment, c'est la crise financière de 2007-2008 qui a attiré l'attention de l'opinion publique mondiale sur l'importance du phénomène de fraude et d'évasion fiscales internationales et le rôle essentiel qu’y tiennent les paradis fiscaux. Les outils juridiques conventionnels traditionnels à la disposition des Etats ont montré toutes leurs limites, et ce tant en matière de détection des situations à risque que d’échange d’informations ou d’assistance au recouvrement. S’est ainsi faite jour la nécessité, pour certains Etats, de relancer, sur le plan international, des actions de nature coopérative d’un nouveau type pour tenter d'endiguer les pertes budgétaires massives ainsi subies ou consenties. Ces actions, participant tant de la « soft law » que de la règle de droit, menées par l'OCDE comme par l'Union européenne, se concentrent sur deux aspects fondamentaux que sont, d'une part la transparence fiscale et, d'autre part, la lutte contre les pratiques d'érosion de la base imposable et de transfert des bénéfices vers des Etats ou territoires à fiscalité faible ou nulle. L'analyse de ces tentatives de réforme de la fiscalité internationale conduit à s'interroger non seulement sur la méthode utilisée ainsi que sur le contenu des réglementations qui en découlent, mais également sur les perspectives d'avenir de la lutte contre la fraude et l'évasion fiscales internationales. Face aux carences du « nationalisme fiscal », il convient donc de s'interroger sur la pertinence d'une mondialisation de l'impôt lui-même, et ce tant au niveau de la base imposable que des taux d’imposition. / Tax fraud and tax avoidance are as old as tax itself. Economy’s globalisation and digitalazation have however confronted States with the limitations of their tax power that remains dependant on their territorial boundaries. More recently, the 2007-2008 financial crisis has drawn the attention of the public opinion on the extent of international tax fraud and avoidance as well as on the key role tax heavens play in this frame. The traditional and conventional legal tools States can use have reached their limits in the field of detection of potential risky tax’s situations, exchange of information as well as collection assistance. Some States are willing to revive, on an worldwide level, the international tax cooperation, so as to curb massive budgetary losses they either undergo or consent to. These measures, which are based on « soft law » or on real right rules, are lead by the OECD and the European Union in order to face two main purposes. The first one deals with tax transparency whereas the second one tackles with base erosion and profit shifting towards States and territories with low or nil tax levels. The analysis of these attempts to amend international tax rules leads up to question about the used methods, the regulation’s content and their perspectives. While facing the lacks of « tax nationalism », it is necessary to wonder about the relevancy of globalising taxes themselves through both their basis and their rates.

För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt. Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar. Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter. Att se till avtals verkliga innebörd är något som är vanligt förekommande på det civilrättsliga området. Det brukar sägas att skatterätten bygger på civilrättsliga grunder, det är därför anmärkningsvärt att, som Skatteverket gör, åsidosätta eller omkaraktärisera civilrättsliga avtal. Det förefaller snarare vara så att de ekonomiska konsekvenserna är en direkt följd av de civilrättsliga, vilket leder till att en skatterättslig genomsyn inte är tillämplig. Under de senaste åren har det kommit flera avgöranden som säger att en skatterättslig genomsyn inte kan tillämpas. Trots detta fortsätter Skatteverket att tillämpa principen. Även om Regeringsrätten har sin ställning klar verkar det som om det behövs flera, tydliga, domar för att Skatteverket ska inse att det inte längre går att genomföra en skatterättslig genomsyn. / To prevent taxpayers from using the law in a way that the legislator never intended, i.e. abusing its meaning, the legislator constantly introduced new legislation. As this methodology always is reactive as opposed to proactive, the legislator enacted legislation against tax evasive actions - the general anti-avoidance rule. The principle of legality is affecting not only the civil but also the tax legislation, no law no tax. This ensures the legal security and leads to taxpayers being able to foresee the tax consequences of certain legal transactions. The general anti-avoidance rule has been found difficult to apply, why case law has lead to the establishment of a "principle of transparency" (similar to the concept of substance over form). This principle overrides the legally binding agreements entered into by two parties, and aims at determining the true substance of the transactions undertaken under the agreement. The findings made by the tax authority in this process are then deemed to be the correct basis for taxation. It is generally said that the tax law is based on the principles established through civil law, which makes it hard to understand how the tax authority can override and reclassify the terms of an agreement entered into by two parties. As the economic consequences should be a direct effect of the terms of said agreement/arrangement, the tax authority should not, under the principle of legality, be able to reclassify the legally binding agreement. In recent years a number of cases have stated that the "principle of transparency" cannot be applied. Despite this the tax authority still applies this principle. Even if the Supreme Administrative Court believes that it has given a clear interpretation of how to apply the “principle of transparency” additional case law is needed.

<p>För att förhindra att skattskyldiga utnyttjar lagstiftningen på ett sätt som lagstiftaren inte avsett används stopp- och speciallagstiftning. Då detta förfarande alltid ligger  steget efter, lagstiftades det om en generalklausul mot skatteflykt.</p><p>Legalitetsprincipen kommer även till uttryck inom skatterätten, ingen skatt utan lag. Detta upprätthåller rättsäkerheten och leder till att skattskyldiga kan förutse de skatterättsliga konsekvenserna av olika rättshandlingar.</p><p>Generalklausulen har ansetts vara svår att tillämpa vilket lett till att det genom praxis framkommit principer om genomsyn. Skatteverket verkar vara av den uppfattningen att det finns en skatterättslig genomsynsmetod. Denna metod förbiser de civilrättsligt giltiga avtalen och ser till den ekonomiska innebörden och beskattar förfarandet därefter. Att se till avtals verkliga innebörd är något som är vanligt förekommande på det civilrättsliga området. Det brukar sägas att skatterätten bygger på civilrättsliga grunder, det är därför anmärkningsvärt att, som Skatteverket gör, åsidosätta eller omkaraktärisera civilrättsliga avtal. Det förefaller snarare vara så att de ekonomiska konsekvenserna är en direkt följd av de civilrättsliga, vilket leder till att en skatterättslig genomsyn inte är tillämplig.</p><p>Under de senaste åren har det kommit flera avgöranden som säger att en skatterättslig genomsyn inte kan tillämpas. Trots detta fortsätter Skatteverket att tillämpa principen. Även om Regeringsrätten har sin ställning klar verkar det som om det behövs flera, tydliga, domar för att Skatteverket ska inse att det inte längre går att genomföra en skatterättslig genomsyn.</p> / <p>To prevent taxpayers from using the law in a way that the legislator never intended, i.e. abusing its meaning, the legislator constantly introduced new legislation. As this methodology always is reactive as opposed to proactive, the legislator enacted legislation against tax evasive actions - the general anti-avoidance rule.</p><p>The principle of legality is affecting not only the civil but also the tax legislation, no law no tax. This ensures the legal security and leads to taxpayers being able to foresee the tax consequences of certain legal transactions.</p><p>The general anti-avoidance rule has been found difficult to apply, why case law has lead to the establishment of a "principle of transparency" (similar to the concept of substance over form). This principle overrides the legally binding agreements entered into by two parties, and aims at determining the true substance of the transactions undertaken under the agreement. The findings made by the tax authority in this process are then deemed to be the correct basis for taxation. It is generally said that the tax law is based on the principles established through civil law, which makes it hard to understand how the tax authority can override and reclassify the terms of an agreement entered into by two parties. As the economic consequences should be a direct effect of the terms of said agreement/arrangement, the tax authority should not, under the principle of legality, be able to reclassify the legally binding agreement.</p><p>In recent years a number of cases have stated that the "principle of transparency" cannot be applied. Despite this the tax authority still applies this principle. Even if the Supreme Administrative Court believes that it has given a clear interpretation of how to apply the “principle of transparency” additional case law is needed.</p>

In Peru, successive governments have designed their tax collection policy on the basis of the formal sector without addressing the issue of the informal sector, because of the lack of a plan on criminal tax policy. However, this creates a problem of regularization of tax and criminal policy and a space for the commission of tax offenses. In the present article, the authors do research about the subject, noting that when legislators create incentives for the management of economic strategies, it produces an undesirable effect: it creates room for unfair tax crime. Therefore, we should seek to analyze the political-criminal aspects of the offenses listed above, based on a study of the work of the criminal law on taxation. / En el Perú, los diferentes gobiernos de turno han diseñado su política recaudatoria sobre la base del sector formal sin abordar la temática del informal, debido a que no ha existido –ni existe– un plan de política penal tributaria. Esta carencia genera un problema de regularizaciónde la política fiscal y criminal, dejando un espacio para la comisión de delitos fiscales. En este artículo, los autores investigan la problemática señalando que la creación de incentivos para la realización de estrategias económicas por parte de los legisladores producirá un efecto inverso al deseado: El tipo injusto del delito fiscal. Por ello, se buscará analizar adecuadamente los aspectos político-criminales de los delitos mencionados anteriormente en el marco del Derecho Penal Tributario.