CRIMES RELATED TO LEVIES AND TAXES
CRIMES RELATED TO LEVIES AND TAXES

Summary/Abstract: Most countries depend on the taxes and levies perceived from the taxpayers in order to make their state budget - and thus it is only normal that they hope for a full compliance for their contributors. Even though there is a very fine line between tax avoidance and tax fraud or any other such proceedings that are put in place and may constitute infractions or even crimes, these concepts are not always very clearly defined. In addition, we might add that these crimes and infractions are more or less regulated depending on the studied legislation. Thus, in this article we are trying to shine a light on the said definitions in different legislations. We shall try and provide an exact definition for the following concepts: tax evasion, fiscal fraud, and a new type of infraction that is slowly but surely beginning to be regulated - the laundering of fiscal fraud.

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