Object

PLMET:

click here to follow the link

Title:

Tax crimes in Italy using accounting documents

Creator:

Cieśla, Rafał   Pavone, Pietro   Grębowiec-Baffoni, Jolanta

ORCID:

0000-0002-8479-288X   0000-0001-5880-8609   0000-0002-5739-8190

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. Red.   Cieśla, Rafał. Red.

Date issued:

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:

click here to follow the link

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