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Tax Evasion and the Law

Tax Evasion and the Law : A Comparative Analysis of the UK and USA. 租税回避と法-英米の比較分析

・ISBN 978-1-032-36678-4 hard GB£ 171.99

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電子版あり 大学・学術機関向け電子ブック(eBook)ISBN 978-1-003-33322-7

著者・編者Bourton, Sam,
シリーズThe Law of Financial Crime
出版社(Routledge, UK)
出版年月2024.06
ページ数358 pp.
言語ENG
ニュース番号<719-516>

解説

This book provides a critical and contemporary evaluation of the laws and enforcement policies pertaining to tax evasion in the United Kingdom (UK) and United States (US). Since the inception of taxes, revenue collection authorities around the world have attempted to address the seemingly perennial problem of individuals evading their tax liabilities. The financial crisis has shone a new light on the issue with an increased interest in using the criminal justice system as a means of addressing it in the UK. In sharp contrast to the UK, the US has a strong record of prosecuting crimes of tax evasion, whether committed by individuals or professional corporate facilitators. Providing an evaluation of the UK's tax evasion laws and enforcement policy, through a comparative approach, this work highlights insights provided by the US experience. In so doing, the book explores the interconnections between tax evasion and money laundering, identifying best practices, omissions, and areas for reform. The work will be a valuable resource for researchers, academics, and policy-makers working in the areas of financial crime, financial law, accountancy and criminal justice.