Object's details: Tax crimes in Italy using accounting documents

Description

• PLMET:
  
  http://confluence.man.poznan.pl/community/display/FBCMETGUIDE
• Title:
  
  
  Tax crimes in Italy using accounting documents
• Creator:
  
  
  Cieśla, Rafał
  :
  Redaktor,
  ;
  Pavone, Pietro
  ;
  Grębowiec-Baffoni, Jolanta
  
• Subject and Keywords:
  
  
  document forgery;
  tax fraud;
  tax crimes;
  forensic science;
  questioned document examination;
  
  
  
  fałszowanie dokumentów;
  oszustwo podatkowe;
  przestępstwa podatkowe;
  kryminalistyka;
  badanie zakwestionowanych dokumentów
• Abstract:
  
  
  Contemporary document research involves the need to use the latest technologies and analytical techniques that provide the most complete possible knowledge of contemporary issues and methods of document research. Documents are used to record legal actions and events of legal significance. By their essence, they are therefore closely related to the sphere of rights and obligations of a specific person or institution. Crimes against documents pose a threat to the proper functioning of the state and thus the development of every enterprise. They affect, directly or indirectly, the misallocation of financial resources at the disposal of an enterprise. Forging documents may be aimed at obtaining unauthorized access to specific sources of financing, influencing key management decisions made in the company, or, finally, concealing inconvenient facts. On the other hand, the social harm suffered as a result of forging documents of evidence significance in tax matters may be enormous. For this reason, it is necessary to deepen the knowledge of the dynamics characterizing document forgery in the sphere of economic activity in order for the state to activate mechanisms able to prevent this type of crime. The article describes the issues of selected tax frauds in Italy with the use of accounting documents.
• Place of publishing:
  
  
  Wrocław
• Publisher:
  
  
  Wydawnictwo Uniwersytetu Wrocławskiego
• Contributor:
  
  
  Kalisz, Tomasz
  :
  Redaktor,
  ;
  Cieśla, Rafał
  :
  Redaktor,
• Date issued:
  
  
  2021;
  
  
  2021
• Resource Type:
  
  
  text;
  
  
  
  tekst
• Detailed Type:
  
  
  article;
  
  
  
  artykuł
• Identifier:
  
  oai:repozytorium.uni.wroc.pl:131425 ;
  ISSN 2084-5065;
  ISSN 0239-6661
• DOI:
  
  10.19195/2084-5065.59.3
• Language:
  
  eng
• Abstract Language :
  
  eng
• Relation:
  
  
  Nowa Kodyfikacja Prawa Karnego, ISSN 2084-5065, t. 59, 2021, s. 33-47
• WUL Catalog:
  
  
  https://katalog.bu.uni.wroc.pl/lib/item?id=chamo:229883
• Is version of:
  
  Czasopisma Naukowe w Sieci (CNS)
• Access rights:
  
  
  The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity;
  
  
  
  Korzystanie z tego materiału jest możliwe zgodnie z właściwymi przepisami o dozwolonym użytku lub innych wyjątkach przewidzianych w przepisach prawa, a korzystanie w szerszym zakresie wymaga uzyskania zgody uprawnionego
• License:
  
  
  Making materials available on the basis of the agreement with the owner of the property copyrights;
  
  
  
  Udostępnianie na podstawie umowy z właścicielem majątkowych praw autorskich
• Rights holder:
  
  Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.
• Autor opisu:
  
  WR U/PAdbg

Object is located in the collections:

Additional information

• Creation date: 2021-11-12
• Last modification date: 2024-04-22
• Content object's number of views: 46
• You could also download the object's description in these formats:
  RDF;
  OAI-PMH
• Download IIIF manifest:
  https://repozytorium.uni.wroc.pl/iiif-manifest/manifest/131425/PDF.json