Magister Legum - LLM / This paper discusses the progress of international anti-money laundering (AML) law with regard to making tax evasion a predicate offence for the crime of money laundering (ML). This paper will focus particularly on the recent amendments that the Financial Action Task Force (FATF) made to its 40 + 9 Recommendations. The FATF Recommendations are recognised as the global AML standards. The amendments to these have resulted in tax crimes being made designated offences for ML. The aim of this paper is to reconstruct the rationale behind this change and to assess the implications of bringing fiscal crimes under the AML regime.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-21T11:28:22Z No. of bitstreams: 1 Mauro César Bullara Arjona.pdf: 853514 bytes, checksum: f4aab0e8e38a09576e8e3e36becc3b1d (MD5) / Made available in DSpace on 2017-12-21T11:28:22Z (GMT). No. of bitstreams: 1 Mauro César Bullara Arjona.pdf: 853514 bytes, checksum: f4aab0e8e38a09576e8e3e36becc3b1d (MD5) Previous issue date: 2017-12-12 / Tax offenses are not imprescriptible and do not have specific rules regarding this type of extinguishment of punishability. Even though the importance of taxes is known in a Democratic State of Law, because they finance essential services such as health, education and security, the concept of crime or consumation cannot be distorted in order to avoid prescription. The legal framework makes it possible to respect the theory of crime and to greatly reduce the occurrence of the limitation by following only the rules established on the Penal Code, and also by the rules of the criminal procedure law and constitutional criminal principles. Using criminal law as a coercive tool to collect taxes, in a final interpretation, offends the human dignity of taxpayers / Os crimes tributários não são imprescritíveis e não possuem regras específicas no tocante à esta modalidade de extinção da punibilidade. Mesmo que pese a importância dos tributos num Estado Democrático de Direito, pois financiam os serviços essenciais como saúde, educação e segurança, não se pode desvirtuar o conceito de crime ou de consumação a fim de evitar a prescrição. O arcabouço legal permite respeitar a teoria do delito e diminuir sobremaneira a ocorrência da prescrição seguindo apenas as regras estabelecidas no Código Penal, os ditames do processo penal e os princípios penais constitucionais. Utilizar o direito penal como ferramenta coercitiva de cobrança de tributos ofende, em uma interpretação de última análise, a dignidade humana dos contribuintes

Most research on tax evasion has focused on the income tax. Sales tax evasion has been largely ignored and dismissed as immaterial. This paper explored the differences between income tax and sales tax evasion and demonstrated that sales tax enforcement is deserving of and requires the use of different tools to achieve compliance. Specifically, the major enforcement problem with sales tax is not evasion: it is theft perpetrated by companies that act as collection agents for the state. Companies engage in a principal-agent relationship with the state and many retain funds collected as an agent of the state for private use. As such, the act of sales tax theft bears more resemblance to embezzlement than to income tax evasion. It has long been assumed that the sales tax is nearly evasion free, and state revenue departments report voluntary compliance in a manner that perpetuates this myth. Current sales tax compliance enforcement methodologies are similar in form to income tax compliance enforcement methodologies and are based largely on trust. The primary focus is on delinquent filers with a very small percentage of businesses subject to audit. As a result, there is a very large group of noncompliant businesses who file on time and fly below the radar while stealing millions of taxpayer dollars. The author utilized a variety of statistical methods with actual field data derived from operations of the Southern Region Criminal Investigations Unit of the Florida Department of Revenue to evaluate current and proposed sales tax compliance enforcement methodologies in a quasi-experimental, time series research design and to set forth a typology of sales tax evaders. This study showed that current estimates of voluntary compliance in sales tax systems are seriously and significantly overstated and that current enforcement methodologies are inadequate to identify the majority of violators and enforce compliance. Sales tax evasion is modeled using the theory of planned behavior and Cressey’s fraud triangle and it is demonstrated that proactive enforcement activities, characterized by substantial contact with non-delinquent taxpayers, results in superior ability to identify noncompliance and provides a structure through which noncompliant businesses can be rehabilitated.

Magister Legum - LLM

Made available in DSpace on 2016-04-26T20:24:12Z (GMT). No. of bitstreams: 1 Ana Lya Ferraz da Gama Ferreira.pdf: 614155 bytes, checksum: b80ae01a44d9580b9c838aadbe667310 (MD5) Previous issue date: 2016-02-26 / This thesis has as its primary purpose the study about tax criminal legal norm, its incidence, structure and appliance. It is seeking an interdisciplinary study about the theme through the evaluation of the Criminal Law standards and Tributary Law, taking off the structure of applicable matrix rules in each one of those branches to, posteriorly, apply it in the study of tax criminal standard predicted in article 1st of Law #8.137/90, that dispose about the tributary crimes. The criminology presents studies about the theme that justify the reason for what criminality related to the white collar crimes is not widespread neither stigmatized in the society. Even before the relevancy of the legal interests protected by the Criminal Law in tributary crimes, there is in the planning an extinctive cause of criminality applied when the defendant discharge from objects of withholding. In those cases, it privileges the collecting interests over the protected legal benefit. Moreover, the appliance of this extinctive cause breaches evidently the principle of equality, because it only benefits the ones with sufficient economic capacity to pay for the extinction of your criminal liability / A presente dissertação, tem como objetivo primordial o estudo sobre a norma jurídica penal tributária, sua incidência, estrutura e aplicação. Busca-se um estudo interdisciplinar do tema, por meio da avaliação das normas de Direito Penal e Direito Tributário, extraindo-se a estrutura da regra matriz aplicável em cada um desses ramos para, posteriormente, aplicá-la no estudo da norma penal tributária prevista no artigo 1º da Lei nº 8.137/90, que dispõe sobre os crimes tributários. A criminologia apresenta estudos sobre o tema que justificam a razão pela qual a criminalidade relacionada aos crimes do colarinho branco não é difundida, tampouco estigmatizada na sociedade. Mesmo diante da relevância dos bens jurídicos tutelados pelo Direito Penal nos crimes tributários, há no ordenamento uma causa extintiva da punibilidade aplicada quando o acusado quita os tributos objeto da sonegação. Nesses casos, privilegia- se o interesse arrecadatório em detrimento do bem jurídico protegido. Ademais, a aplicação dessa causa extintiva viola de forma evidente o princípio da isonomia, pois beneficia tão somente aqueles com capacidade econômica suficiente para pagar pela extinção da sua punibilidade

Tax Crimes Abstract The diploma thesis deals with tax crimes. The aim is to create a systematic overview and evaluation of the current criminal law of tax crimes in the legal order of the Czech Republic. The initial chapter focuses on the general definition of terms, including developmental stages of tax crimes, which mentions the reintroduction of criminality in the preparation of tax evasion, charge and similar mandatory payments in the Criminal Code in specific cases. The next chapter is devoted to a historical evolution into the development of tax crime legislation. The third chapter analyzes the legislative framework of the criminal law regulation of tax crimes in the Czech legal system. As part of the analysis of the crime tax fraud is explained how carousel fraud abusing the tax system within the EU works, as it is one of the most exploited tax evasions in the field of value added tax. This chapter also pays attention to the principle of nemo tenetur ipsum accusare in connection with taxation of income that originated from criminal activities. The next chapter deals with the prevention of tax evasion, with an emphasis on reverse-charge, which is based on the principle that the obligation to declare value added tax is transferred from the provider to its recipient. I follow up with the criminal...

The main goal of this thesis is to provide a sociologically informed analysis of tax avoidance and tax evasion in contemporary Mexico and Sweden, focusing particular attention on the explanatory role of social networks, social interactions, and positive feedback mechanisms. Two major data sources are used: (1) A panel dataset that includes all persons, 16 years or older, who resided in Stockholm County during at least one of the years 1990 to 2003 (N=1,967,993). The dataset includes detailed information on the socio-demographic characteristics, kinship networks, and criminal offences of these individuals; (2) A random sample of 36,949 firms that appeared in the Mexican Federal Register of Taxpayers for the year 2002. The records of the Mexican Federal Administrative Fiscal Tribunal provided data on all types of tax claims appealed before them during the 2002-2008 period. A variety of approaches and techniques are used such as agent-based simulation models, discrete time event history models, random effect logit models, and hierarchical linear models. These models are used to test different hypotheses related to the role of social networks, social interactions, and positive feedback mechanisms in explaining tax behaviour. There are five major empirical findings. (1) Networks seem to matter for individuals' tax behaviour because exposure to tax crimes of family members appears to increase a person’s likelihood of committing a tax crime. (2) Positive feedback mechanisms appear relevant because if a person commits a tax crime, it seems to increase the likelihood that the person will commit more tax crimes in the future. (3) Positive feedback mechanisms are also important for explaining corporate tax behaviour because a firm that has engaged in legal tax avoidance in the past appears to be more likely to engage in tax avoidance in the future. (4) Network effects are important in the corporate world because exposure to the tax avoidance of other firms increase the propensity of a firm to engage in tax avoidance. (5) Substitution effects between tax evasion and tax avoidance are likely to exist because when tax evasion becomes more prevalent in a firm’s environment, their likelihood of engaging in legal tax avoidance is lowered. The results underscore the importance of a sociological perspective on tax behaviour that takes into account social interactions and positive feedback mechanisms. In order to understand microscopic as well as macroscopic tax evasion patterns, the results presented in this thesis suggest that much more attention must be given to mechanisms through which taxation crimes breed more taxation crimes.

Tax crimes Abstract This thesis deals with the topic of tax crimes. Its goal is to analyze the current legislation regarding tax offences in the Czech Republic, that is both from a general perspective and from the perspective of specific types of tax crimes, and identify the weaknesses of the legislation. These weaknesses were found mostly in the rigid reaction of the legislator to legislative changes in the law, which causes these changes not to be reflected in the penal code. Some sections are dedicated to general topics about taxes and tax offences, such as the reporting of tax crimes and their preparation and attempt. Furthermore, sections of the penal code were interpreted with a focus on parts that might pose a problem during interpretation. Such problems are for example the extent of a committed tax fraud, the recent extension of the crime in Section 227 of the penal code to include duties during tax governance or the examination of the connections that the penal code has to tax legislation. The following part compared the Czech legislation regarding tax crimes to those in Slovakia and in Austria. Then it focuses on the examination of current problems in the field of tax crimes, mainly the principle of ne bis in idem, the principle of nemo tenetur se ipsum accusare and the problem connected to...

Made available in DSpace on 2016-04-26T20:20:49Z (GMT). No. of bitstreams: 1 Fabricio de Carvalho Serafini.pdf: 2174708 bytes, checksum: b4b0a81d724e6647978c41ed2cd174c0 (MD5) Previous issue date: 2012-04-23 / Starting with the forecast, in our positive law, about the extinguishing of the punshability of the tax crimes, for the tax payment (regardless of the time), we arrive at the conclusion that the criminal law is working as collecting agent of the tax law, what it opposes the characteristic of ultima ratio of the first one, characteristic this, pointed since its origins, until the present days, as basic with respect to the same, being one of its differentials for other branches of low. This show us that's more important for our State the payment of the tax then the punishment for who commit tax crimes. This coaction propagated by the accusation for tax crime ended showing very efficient, therefore it increased the tax collection, which will be argued in terms of the general theory of the law, once confirmed what we always defend, unique as characteristic of the complete rules of law, of the several species of norms, that is the forecast of a sanction, for the State, for the one who did not follow the law, imposed in coercitive way. This took us to study the sanction, as well as differentiating the coaction of the coercion, therefore the first one happens before the non compliance of the complete rule of law, threatening the expectation of a sanction, while the second one happens after the non compliance of the complete rule of law, being the application form of the sanction. Confirming our sanctionist idea, we look for the reasons of the fulfilment of many of the rules of law are given by the fear of the sanction, what took us to look for answers in psychology, more specifically in its analysis of the behavior stream (behaviourism), but for our surprise, this showed unfruitful. With this disillusionment, we went to search aid in an opposing chain, the psychoanalysis, more precisely in the ideas of its founder Sigmund Freud. Its ideas in social, cultural and anthropological terms, permeated for its fundamental concepts of the psychoanalysis, had supplied what we looked for, that is, the confirmation of that the human beings follow many norms due to the fear of its sanctions, what it strengthened our sanctionist idea of the law / Partindo da previsão, em nosso direito positivo, da extinção da punibilidade dos crimes tributários, pelo pagamento do tributo (independentemente do seu momento), chegamos à conclusão de que o direito penal está funcionando como agente arrecadador do direito tributário, o que contraria a característica de ultima ratio do primeiro, característica essa, apontada desde seus primórdios, até os dias de hoje, como fundamental para o mesmo, sendo um de seus diferenciais para os demais ramos do direito. Isso nos mostra que mais importa para o nosso Estado o pagamento do tributo do que a punição para os que cometem crimes tributários. Essa coação veiculada pela acusação por crime tributário acabou por se mostrar muito eficiente, pois aumentou a arrecadação tributária, o que será discutido em termos da teoria geral do direito, pois confirmou o que sempre defendemos, como característica diferenciadora das normas jurídicas completas, das demais espécies de normas, que é a previsão de uma sanção, pelo Estado, para seu descumpridor, imposta de maneira coercitiva. Isso nos levou a estudar a sanção, bem como diferenciar a coação da coerção, pois a primeira se dá antes do descumprimento da norma jurídica completa, ameaçando, pela previsão de uma sanção, ao passo que a segunda se dá após o descumprimento da norma jurídica completa, sendo a forma de aplicação da sanção. Ao confirmamos a nossa idéia sancionista, procuramos buscar os porquês do cumprimento de muitas das normas jurídicas se dar pelo temor da sanção, o que nos levou a buscar respostas na psicologia, mais especificamente na sua corrente análise do comportamento (behaviorismo), mas para nossa surpresa, isso se mostrou infrutífero. Com essa decepção, fomos buscar auxílio numa corrente oposta, a psicanálise, mais precisamente nas idéias de seu fundador Sigmund Freud. As suas idéias em termos sociais, culturais e antropológicos, permeadas por seus conceitos basilares da psicanálise, nos forneceram o que procurávamos, ou seja, a confirmação de que os seres humanos seguem muitas normas devido ao temor de suas sanções, o que reforçou a nossa idéia sancionista do direito