Identifier: TFG:641
Authors: Cacho Estil-les, Carlos del
Abstract:
The purpose of this paper is to analyze different forms of tax fraud. For this first it defines the legal concept of tax offense and the offense of tax fraud and identify similarities and differences, and later, focus the study on the conduct constituting tax fraud: the "Case B", the concealment of assets, the offense of money laundering and VAT Intra frames. The "Box B" is configured as an accounting tool which aims to hide the real situation of the company to the Inspectorate of Taxes to avoid payment of tax deducted, for example, the taxable amount. Is studied in the same way, the configuration of tax fraud and money laundering history. This is laundering money from defrauded tax liability. For as regards the offense of concealment of assets, this could be defined as one oriented deprivation recovery of debts owed to the Treasury by emptying of individuals and companies act. Companies operating screen and nominees in each of the embodiments described, especially in VAT Intra frames, the biggest fraud at European level that caused losses of billions. I have also briefly delineate interested in the psychological profile of white-collar criminal , mainly the social environment and the motivation to hide the public purse knowing that the conduct is a criminal offense, taking the risk of being discovered . Would you accept this risk offsets? Probably, given the existence of a lenient criminal and tax legal framework and numerous fissures. For this reason the effectiveness of existing means available to the Treasury to pursue this crime is examined, noting the need to improve and expand these resources. Several measures have been proposed to combat tax evasion. I have included legal measures, and measures whose mainly objective is awareness the society about the necessity of contribution to ensure the maintenance of a democratic and social state of law.
Repositori URV