L’étude de la réalité de la criminalité démontre que celle-ci a essentiellement un but économique. L’aspect financier peut aussi être un moyen significatif, notamment dans le cas du terrorisme. Pourtant, la réponse à la criminalité ne prend que très peu en compte la réalité économique de la criminalité et est tournée, de façon historique, vers la sanction physique. Le droit pénal concurrençant le droit fiscal, y compris sur des infractions de nature économique. Partant de ce constat, il devient nécessaire de faire évoluer la réponse à la criminalité afin de mieux répondre à cette réalité. Parmi les moyens déjà existants, le droit fiscal représente de nombreux avantages, notamment par le fait qu’il est conceptuellement tourné vers la lutte contre les flux financiers illicites, que ceux-ci soient ou non d’origine criminelle. Si le corpus juridique lié à la lutte contre la criminalité est peu tourné vers le droit fiscal, les quelques cas présents démontrent que celui-ci a un apport significatif, notamment par les moyens dont dispose l’administration fiscale (même s’ils sont sous-utilisés) en matière de recherche d’informations relatives aux flux financiers. La lutte contre la criminalité gagnerait aussi en efficacité si le paradigme de la réponse pénale était changé. Il faudra pour cela adopter une approche économique à l’instar de l’approche et des moyens mis en œuvre dans le cas de la fraude fiscale. Que ce soit en recherchant des sanctions économiques et non plus pénale ou en traitant l’environnement criminel comme un tout. / The study of the reality of crime shows that it has essentially an economic purpose. The financial aspect can also be a significant one, especially in the case of terrorism. However, the response to crime takes very little account of the economic reality of the crime and is, historically, based on criminal punishment. The tax law is in concurrence with the criminal law. In regard to this observation, it becomes necessary to change the response to crime in order to better meet this reality. Among the existing means, the tax law is representing several advantages, including the fact that it is conceptually directed to fight illicit financial flows, whether they are of criminal origin or not. If the body of law related to the fight against crime is not tax law oriented, the few existing cases show that it has a significant contribution, including the capacity of the tax administration (even though it is under-used) in research on information flows. The fight against crime could become much more effective if the paradigm of criminal law had changed. This change could be achieved by adopting an economic approach, like the approach and means used in the case of tax evasion. Whether seeking economic sanctions rather than criminal, or dealing with the criminal environment as a whole.

In this work we make analysis of the tax evasion practices which have become widely used by the small and medium enterprises in the Russian transitional economy. Taxation has always been the issue best describing relations between state and private business; in Russian economy taxation has come to characterize specificity of interactions between authorities at different levels of government and businessmen. We look at the current situation through the theoretical framework provided by the neoinstitutional theory which allows us to consider data and facts collected on the problem through the perspective of institutional change. By employing analytical tools of the neoinstitutionalism we consider tax evasion as a part of evolving institutional environment. Persistence and prevalence of the schemes used by small businesses to avoid payment of full tax liabilities leads us to qualify the current situation as an institutional dead-lock or in other words inefficient socio­ economic equilibrium: tax-evasion is seen as an illegal activity by the state and development-hampering by businesses, nonetheless the practice persists for decades. We consider that institutions are promoted and supported by different groups united by common socio-economic interest, therefore to describe and analyse this situation we identify...

Purpose: The purpose is to investigate the size of the shadow economy within the EU, by studying undeclared work, bribery and tax evasion in 28 Member States in 2013, and answer the question how to better combat shadow economy. Research design: The study is a quantitative research as it uses data from existing surveys and a report. The collected data is analyzed by multiplying the number of respondents with the percentage of the issue in each Member State. Calculating all three issues for 28 Member States presents the size of the shadow economy in the EU in 2013. Findings: Research has found that shadow economy is present within the EU. The study shows that the size of shadow economy in 2013 is 17,6 %. Amongst the three issues, tax evasion was more extensive than the other two issues. Besides regulation, there are other considerable factors that contribute to the gap in the shadow economy. The findings show that EU has taken measures to combat these issues. However, the study finds other measures to be needed to combat shadow economy. Contribution: This study contributes to the research of shadow economy within the EU by focusing on three issues: undeclared work, bribery and tax evasion. The study is supposed to raise awareness to not neglect the issues but rather combat them in a cross-border effort as shadow economy is not only affecting each Member States at national level but also at EU-level.

This thesis deals with the measurement of tax evasion. The first part deals with the theory of tax evasion, its general, legislative and economic definition and its consequences. A special subsection is devoted to relation of the tax evasion and the shadow economy. The second part deals with the theory of tax evasion measurement and the last chapter focuses on shadow economy volume measurement and tax evasion measurement in the Czech Republic.

For most, offshore company setups in countries such as Panama or Ireland are tied to thoughts of illegal activities leading to tax evasion. Although in many cases these preconceptions seem to be in order, in general we seem to miss a key point in reasoning of how and why these activities are possible. The conclusions this study provides are based on material derived from qualitative interviews conducted in Sweden and are used to argue against existing research findings which point the auditor as a key player in tax evasion arrangements and a reason of tax evasion existence. In addition, we argue that issues of tax evasion are of complex nature and therefore no individual profession can be pointed to as a scapegoat, instead additional research needs be done in order to map and understand the processes that are involved in setting up a tax evasion arrangement. Furthermore, the material gathered by this research suggests that a better understanding of tax evasion arrangements might form the ground for an international collaboration such as effective common regulation against tax evasion. The interviews which this study is based upon are conducted on auditor stakeholders who have an understanding in taxation issues and who work near auditors and therefore have an adequate understanding of the auditor profession. / nej

Multi-label learning addresses the problem that one instance can be associated with multiple labels simultaneously. Understanding and exploiting the Label Dependency (LD) is well accepted as the key to build high-performance multi-label classifiers, i.e., classifiers having abilities including but not limited to generalizing well on clean data and being robust under evasion attack. From the perspective of generalization on clean data, previous works have proved the advantage of exploiting LD in multi-label classification. To further verify the positive role of LD in multi-label classification and address previous limitations, we originally propose an approach named Prototypical Networks for Multi- Label Learning (PNML). Specially, PNML addresses multi-label classification from the angle of estimating the positive and negative class distribution of each label in a shared nonlinear embedding space. PNML achieves the State-Of-The-Art (SOTA) classification performance on clean data. From the perspective of robustness under evasion attack, as a pioneer, we firstly define the attackability of an multi-label classifier as the expected maximum number of flipped decision outputs by injecting budgeted perturbations to the feature distribution of data. Denote the attackability of a multi-label classifier as C∗, and the empirical evaluation of C∗ is an NP-hard problem. We thus develop a method named Greedy Attack Space Exploration (GASE) to estimate C∗ efficiently. More interestingly, we derive an information-theoretic upper bound for the adversarial risk faced by multi-label classifiers. The bound unveils the key factors determining the attackability of multi-label classifiers and points out the negative role of LD in multi-label classifiers’ adversarial robustness, i.e. LD helps the transfer of attack across labels, which makes multi-label classifiers more attackable. One step forward, inspired by the derived bound, we propose a Soft Attackability Estimator (SAE) and further develop Adversarial Robust Multi-label learning with regularized SAE (ARM-SAE) to improve the adversarial robustness of multi-label classifiers. This work gives a more comprehensive understanding of LD in multi-label learning. The exploiting of LD should be encouraged since its positive role in models’ generalization on clean data, but be restricted because of its negative role in models’ adversarial robustness.

No description available.

京都大学 / 0048 / 新制・課程博士 / 博士(医学) / 甲第17813号 / 医博第3811号 / 新制||医||999(附属図書館) / 30628 / 京都大学大学院医学研究科医学専攻 / (主査)教授 髙折 晃史, 教授 武藤 学, 教授 杉田 昌彦 / 学位規則第4条第1項該当 / Doctor of Medical Science / Kyoto University / DGAM

No description available.

1 Název práce v anglickém jazyce Crime of Evasion Alimony Payments under s. 196 of the Criminal Code Abstract The diploma thesis is about the crime of evasion alimony payments according to § 196 of the Criminal Code and other questions related to this issue. The aim of this work is to provide a comprehensive explanation of the crime of evasion alimony payments. The work is primary about on the individual signs of this crime, its connection with civil law, where the rights are enshrined and the issues of alternative alimony payments and possible decriminalization of the crime of evasion alimony payments according. The crime of evasion alimony payments is one of the most frequently committed crime in the Czech Republic. The purpose of this legal regulation is the interest in the proper fulfillment of the alimony payments, especially in the fulfillment of the alimony payments towards dependent children. The work is divided into eight chapters. The first chapter deals with the historical development of the crime of evasion alimony payments from the period of 19th century until now. The second chapter presents the legal definition of the crime of neglect of evasion alimony payments and categorizes this crime according to various aspects. It also provides an overview of regulations related to it, with emphasis on...