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The Net Worth method as technique to quantify income during investigation of financial crime

It is a well-known fact that criminals derive an income from their illegal
activities, live lavish lifestyles, flaunt their wealth for all to see and acquire
luxury goods. It is also a well known fact that criminals living from the
proceeds of crime do not want to not want to keep financial records of their
transactions or illegitimate business for fear of being detected by the
authorities and to escape being taxed. It is also a known fact that criminals do
not declare income from criminal activities for income tax purposes to the
revenue authorities for fear of the illegal origin of the income being made
known to the investigating authorities and law enforcement.
During the investigation of financial crimes, such as tax evasion and money
laundering, it may be required that the amount or value of money, income or
assets accrued by a subject is determined in order to determine for instance
their liability to pay tax.
This research project examines the Net Worth method as an indirect method
to circumstantially quantify income during the investigation of financial crime. / Police Practice / M.Tech. (Forensic Investigation)

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/3305
Date11 1900
CreatorsBotha, Andre Eduan
ContributorsOlivier, Nicolaas Jacobus Campher
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeThesis
Format1 online resource (xi, 161 leaves)

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