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Agent-based modeling of tax evasion : theoretical aspects and computational simulations / / edited by Sascha Hokamp [and three others]
| Agent-based modeling of tax evasion : theoretical aspects and computational simulations / / edited by Sascha Hokamp [and three others] |
| Edizione | [First edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2018 |
| Descrizione fisica | 1 online resource (343 pages) |
| Disciplina | 336.20019 |
| Collana | Wiley Series in Computational and Quantitative Social Science |
| Soggetto topico | Tax evasion |
| ISBN |
1-119-15570-3
1-119-15569-X 1-119-15571-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | How should one study clandestine activities : crimes, tax fraud, and other "dark" economic behavior? / Aloys L. Prinz -- Taxpayer's behavior : from the laboratory to agent-based simulations / Luigi Mittone and Viola L. Saredi -- Using agent-based modeling to analyze tax compliance and auditing / Nigar Hashimzade and Gareth Myles -- SIMULFIS : a simulation tool to explore tax compliance behavior / Toni Llacer [and others] -- TAXSIM : a generative model to study the emerging levels of tax compliance in a single market sector / László Gulyás, Tamás Máhr and István J. Tóth -- Development and calibration of a large-scale agent-based model of individual tax reporting compliance / Kim M. Bloomquist -- Investigating the effects of network structures in massive agent-based models of tax evasion / Matthew Koehler [and others] -- Agent-based simulations of tax evasion : dynamics by lapse of time, social norms, age heterogeneity, subjective audit probability, public goods provision, and pareto-optimality / Sascha Hokamp and Andrés M. Cuervo Díaz -- Modeling the co-evolution of tax shelters and audit priorities / Jacob Rosen [and others] -- From spins to agents : an econophysics approach to tax evasion / Götz Seibold. |
| Record Nr. | UNINA-9910270898003321 |
| Hoboken, New Jersey : , : Wiley, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Agent-based modeling of tax evasion : theoretical aspects and computational simulations / / edited by Sascha Hokamp [and three others]
| Agent-based modeling of tax evasion : theoretical aspects and computational simulations / / edited by Sascha Hokamp [and three others] |
| Edizione | [First edition] |
| Pubbl/distr/stampa | Hoboken, New Jersey : , : Wiley, , 2018 |
| Descrizione fisica | 1 online resource (343 pages) |
| Disciplina | 336.20019 |
| Collana | Wiley Series in Computational and Quantitative Social Science |
| Soggetto topico | Tax evasion |
| ISBN |
1-119-15570-3
1-119-15569-X 1-119-15571-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | How should one study clandestine activities : crimes, tax fraud, and other "dark" economic behavior? / Aloys L. Prinz -- Taxpayer's behavior : from the laboratory to agent-based simulations / Luigi Mittone and Viola L. Saredi -- Using agent-based modeling to analyze tax compliance and auditing / Nigar Hashimzade and Gareth Myles -- SIMULFIS : a simulation tool to explore tax compliance behavior / Toni Llacer [and others] -- TAXSIM : a generative model to study the emerging levels of tax compliance in a single market sector / László Gulyás, Tamás Máhr and István J. Tóth -- Development and calibration of a large-scale agent-based model of individual tax reporting compliance / Kim M. Bloomquist -- Investigating the effects of network structures in massive agent-based models of tax evasion / Matthew Koehler [and others] -- Agent-based simulations of tax evasion : dynamics by lapse of time, social norms, age heterogeneity, subjective audit probability, public goods provision, and pareto-optimality / Sascha Hokamp and Andrés M. Cuervo Díaz -- Modeling the co-evolution of tax shelters and audit priorities / Jacob Rosen [and others] -- From spins to agents : an econophysics approach to tax evasion / Götz Seibold. |
| Record Nr. | UNINA-9910810894203321 |
| Hoboken, New Jersey : , : Wiley, , 2018 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Annual report / / Australian Transaction Reports and Analysis Centre (AUSTRAC)
| Annual report / / Australian Transaction Reports and Analysis Centre (AUSTRAC) |
| Pubbl/distr/stampa | Canberra, ACT, : Australian Govt. Pub. Service |
| Descrizione fisica | 1 online resource |
| Collana | Parliamentary paper / the Parliament of the Commonwealth of Australia |
| Soggetto topico |
Tax evasion - Australia
Financial institutions - Australia Money - Australia Financial institutions Money Tax evasion |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNISA-996207686203316 |
| Canberra, ACT, : Australian Govt. Pub. Service | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. di Salerno | ||
| ||
Annual report / / Australian Transaction Reports and Analysis Centre (AUSTRAC)
| Annual report / / Australian Transaction Reports and Analysis Centre (AUSTRAC) |
| Pubbl/distr/stampa | Canberra, ACT, : Australian Govt. Pub. Service |
| Descrizione fisica | 1 online resource |
| Collana | Parliamentary paper / the Parliament of the Commonwealth of Australia |
| Soggetto topico |
Tax evasion - Australia
Financial institutions - Australia Money - Australia Financial institutions Money Tax evasion |
| Soggetto genere / forma | Periodicals. |
| Formato | Materiale a stampa |
| Livello bibliografico | Periodico |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910145842803321 |
| Canberra, ACT, : Australian Govt. Pub. Service | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910795866703321 |
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative
| Anti-Tax-Avoidance in Corporate Taxation under EU Law - the Internal Market Narrative |
| Autore | Lazarov Ivan |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 |
| Descrizione fisica | 1 online resource (330 pages) |
| Disciplina | 343.2404 |
| Collana | IBFD Doctoral |
| Soggetto topico |
Corporations - Taxation - Law and legislation - European Union countries
Tax evasion - Law and legislation - European Union countries Direct taxation - Law and legislation - European Union countries Fraude fiscale - Pays de l'Union européenne Corporations - Taxation - Law and legislation Tax evasion |
| Soggetto genere / forma |
Academic theses.
Thèses et écrits académiques. |
| ISBN |
90-8722-743-4
90-8722-742-6 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover -- IBFD Doctoral Series -- Title -- Copyright -- Acknowledgments -- Chapter 1: Introduction -- 1.1. Context, research questions and scope -- 1.2. State of the art and contribution -- 1.3. Terminology -- 1.4. Expected findings and structure -- Chapter 2: The Distortive Effect of Direct Taxation on Factors of Production Allocation -- 2.1. General considerations -- 2.2. Domestic distortive effects of direct taxation on investment decisions -- 2.3. International distortive effects of direct taxation on investment decisions -- 2.4. Anti-abuse rules as a mean to counter distortions -- 2.5. Interim conclusions of chapter 2 -- Chapter 3: The Goals of the Internal Market and Regulating Direct Taxation -- 3.1. Distortions and the removal of barriers to factor mobility -- 3.2. Reasons for lack of harmonization of corporate taxation -- 3.2.1. Between neo-functionalism and intergovernmentalism -- 3.2.2. The legal basis -- 3.3. Negative integration -- 3.3.1. General considerations - The market access approach and its applicability to anti-avoidance rules -- 3.3.2. Discrimination in direct tax matters -- 3.3.2.1. Domestic rules of a discriminatory nature -- 3.3.2.2. Domestic discriminatory practice -- 3.3.2.3. Tax saving occurs only in cross-border situations -- 3.3.3. Objective comparability -- 3.3.4. Regulatory shopping -- 3.4. Positive integration -- 3.5. The limits regarding third countries -- 3.6. Interim conclusions of chapter 3 -- Chapter 4: Anti-Abuse as a Principle of Primary EU Law -- 4.1. General principle -- 4.1.1. From justification to general principle -- 4.1.2. Abuse of domestic or EU law -- 4.1.3. Direct effect and the obligation of administrative authorities to apply the general principle -- 4.1.4. Legal certainty and retroactivity -- 4.2. On the nature of the general principle -- 4.2.1. Abuse of law or abuse of rights?.
4.2.2. Abuse as normative or interpretative principle -- 4.2.3. On the position of the general principle in the hierarchy of norms -- 4.2.4. Application of the general principle -- 4.2.5. On the elements of abuse and their relative independence -- 4.3. Abuse in areas where the domestic laws are divergent - A fundamental freedom of tax planning -- 4.3.1. Entity under suspicion -- 4.3.2. Transaction under suspicion -- 4.3.3. Third countries -- 4.3.4. Instances of low or no taxation that are nevertheless not abusive -- 4.3.4.1. An arrangement with substance that is set up for tax-related reasons -- 4.3.4.2. Double non-taxation arising from a qualification disparity -- 4.3.4.3. Single tax principle? -- 4.4. Abuse in areas with uniform EU law -- 4.5. Interaction between harmonized and non-harmonized areas -- 4.6. Interim conclusions of chapter 4 -- Chapter 5: Harmonization of Anti-Avoidance Measures: Compatibility with the General Principle -- 5.1. Setting the scene -- 5.1.1. Scope of the chapter -- 5.1.2. Relationship between the general principle of the prohibition of abusive practices and secondary law -- 5.1.3. Testing domestic implementation measures -- 5.1.4. International developments and EU law -- 5.2. Types of harmonization of anti-avoidance -- 5.3. The "Blacklist" concerning third countries -- 5.4. Anti-avoidance rules in directives providing benefits -- 5.5. Directives harmonizing anti-avoidance measures stricto sensu - The Anti-Tax Avoidance Directive -- 5.5.1. Testing against primary law -- 5.5.2. The minimum standard - Article 3 -- 5.5.3. Interest limitation rule: Article 4 -- 5.5.4. Exit taxation: Article 5 -- 5.5.5. The General Anti-Avoidance Rule: Article 6 -- 5.5.6. CFC legislation: Articles 7 and 8 -- 5.5.7. Anti-hybrid rule: Article 9 -- 5.6. Interim conclusions of chapter 5 -- Chapter 6: Research Findings and Conclusions. 6.1. Conclusions -- References -- Other Titles in the IBFD Doctoral Series. |
| Record Nr. | UNINA-9910813632503321 |
|
Lazarov Ivan
|
||
| Amsterdam : , : IBFD Publications USA, Incorporated, , 2022 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Convention on taxes with the Republic of Poland : message from the President of the United States transmitting the Convention Between the United States of America and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 13, 2013, at Warsaw
| Convention on taxes with the Republic of Poland : message from the President of the United States transmitting the Convention Between the United States of America and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, signed on February 13, 2013, at Warsaw |
| Pubbl/distr/stampa | Washington : , : U.S. Government Printing Office, , 2014 |
| Descrizione fisica | 1 online resource (x, 39 pages) |
| Collana | Treaty doc. |
| Soggetto topico |
Double taxation - United States
Double taxation - Poland Tax evasion - United States Tax evasion - Poland Income tax - Law and legislation - United States Income tax - Law and legislation - Poland Double taxation Income tax - Law and legislation Tax evasion |
| Soggetto genere / forma | Treaties. |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910705459403321 |
| Washington : , : U.S. Government Printing Office, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Corporate social responsibility, the fight against corruption and tax behaviour / / Manuel Castelo Branco
| Corporate social responsibility, the fight against corruption and tax behaviour / / Manuel Castelo Branco |
| Autore | Castelo Branco Manuel |
| Pubbl/distr/stampa | Berlin, Germany : , : Springer, , [2021] |
| Descrizione fisica | 1 online resource (137 pages) |
| Disciplina | 658.408 |
| Collana | CSR, sustainability, ethics & governance |
| Soggetto topico |
Social responsibility of business
Corporations - Corrupt practices Tax evasion |
| Soggetto genere / forma | Electronic books. |
| ISBN | 3-662-63735-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Record Nr. | UNINA-9910495199203321 |
|
Castelo Branco Manuel
|
||
| Berlin, Germany : , : Springer, , [2021] | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
El derecho a no autoinculparse del contribuyente [[recurso electronico] ] : vigencia de las garantías frente a la autoincriminación en los procedimientos ante la Inspección de Hacienda / / Jorge Sarró Riu
| El derecho a no autoinculparse del contribuyente [[recurso electronico] ] : vigencia de las garantías frente a la autoincriminación en los procedimientos ante la Inspección de Hacienda / / Jorge Sarró Riu |
| Autore | Sarró Riu Jorge |
| Pubbl/distr/stampa | Barcelona, : Bosch Editor, 2009 |
| Descrizione fisica | 1 online resource (198 p.) |
| Disciplina | 345460233 |
| Collana | Bosch Fiscalidad |
| Soggetto topico |
Fraude
Tributación - España Tax evasion Self-incrimination Finance, Public - Law and legislation - Criminal provisions - Spain |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-5129-1304-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Nota di contenuto |
EL DERECHO A NO AUTOINCULPARSE DEL CONTRIBUYENTE (...); PÁGINA LEGAL; ÍNDICE; CAPÍTULO I Introducción; CAPÍTULO II Planteamiento: deber de colaborar del contribuyente vs. derecho a no autoincriminarse; 2.1 Determinación de los valores afectados. Importancia de la jurisprudencia del TEDH; 2.2 Situaciones de confl icto y pautas de solución; CAPÍTULO III El deber de colaborar con la Hacienda Pública; 3.1 Fundamento constitucional; 3.2 Confi guración legal del deber de colaborar; 3.3 El deber de colaborar como reverso de las potestades administrativas; 3.4 Necesidad del deber de colaborar
CAPÍTULO IV El derecho a no autoincriminarse del contribuyente4.1 Regulación; 4.1.1 El derecho a no autoincriminarse en la CE; 4.1.2 El derecho a no autoincriminarse en el CEDH y en la Declaración Universal de Derechos Humanos; 4.1.3 El derecho a no autoincriminarse en la Unión Europea; 4.2 Origen y fundamento de los derechos a no autoincriminarse; 4.2.1 Origen de los derechos a la no autoincriminación; 4.2.2 El doble fundamento de la no autoincriminación: protección frente a coacciones abusivas y garantía de fi abilidad de las pruebas 4.2.3 Razón de ser del derecho a no autoincriminarse en el ámbito tributario4.3 Ámbito de aplicación de los derechos a la no autoincriminación; 4.3.1 Aplicación en el ámbito sancionador administrativo; 4.3.1.1 Doctrina del tribunal constitucional; 4.3.1.2 Doctrina del TDH. La nocion de acusacion en material penal; 4.3.1.2.1 acusacion en materia penal; 4.3.1.3 conciliacion de ambas posturas; 4.3.1.4 aplicacion a las infracciones y sanciones tributarias; 4.3.2 Aplicación en el procedimiento de comprobación e investigación tributaria 4.3.2.1 Derecho a no autoinculparse y procedimiento inspector:STC 76/19904.3.2.2 Derecho a la no autoincriminacion y procedimientos de investigacion: jurisprudencia del TEDH; 4.3.2.3 Autoincriminacion , investigacion y sancion; 4.3.2.4 El componente punitivo del procedimiento inspector tributario; 4.3.2.5 Propuestas de solucion; 4.3.2.5.1 Necesidad del deber de colaboracion. Inposibilidad de su derogación; 4.3.2.5.2 Mantenimiento del deber de colaborar. no utilizacion de pruebas autoincriminatorias; 4.4 Contenido del derecho a no autoincriminarse; 4.4.1 El concepto de declaración 4.4.1.1 La declaracion como testigo4.4.1.2 Los documentos y otras pruebas com declaración autoinculpatoria: la existencia independiente de la voluntad del acusado; 4.4.1.3 La exigencia de certeza en la existencia y disponibilidad de las pruebas solicitadas al acusado; 4.4.1.4 El derecho a no autoincriminarse como garantia en la producción de pruebasO A NO AUTOINCRIMINARSE COMO GARANTÍA EN LA PRODUCCIÓN DE PRUEBAS; 4.4.1.5 Relevancia de las declaraciones autoinculpatorias en los procedimientos tributarios; 4.4.2 El contenido directamente autoincriminatorio 4.4.3 El requisito de la auto-incriminación |
| Record Nr. | UNINA-9910272881803321 |
|
Sarró Riu Jorge
|
||
| Barcelona, : Bosch Editor, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
El derecho a no autoinculparse del contribuyente [[recurso electronico] ] : vigencia de las garantías frente a la autoincriminación en los procedimientos ante la Inspección de Hacienda / / Jorge Sarró Riu
| El derecho a no autoinculparse del contribuyente [[recurso electronico] ] : vigencia de las garantías frente a la autoincriminación en los procedimientos ante la Inspección de Hacienda / / Jorge Sarró Riu |
| Autore | Sarró Riu Jorge |
| Pubbl/distr/stampa | Barcelona, : Bosch Editor, 2009 |
| Descrizione fisica | 1 online resource (198 p.) |
| Disciplina | 345460233 |
| Collana | Bosch Fiscalidad |
| Soggetto topico |
Fraude
Tributación - España Tax evasion Self-incrimination Finance, Public - Law and legislation - Criminal provisions - Spain |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-5129-1304-9 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Nota di contenuto |
EL DERECHO A NO AUTOINCULPARSE DEL CONTRIBUYENTE (...); PÁGINA LEGAL; ÍNDICE; CAPÍTULO I Introducción; CAPÍTULO II Planteamiento: deber de colaborar del contribuyente vs. derecho a no autoincriminarse; 2.1 Determinación de los valores afectados. Importancia de la jurisprudencia del TEDH; 2.2 Situaciones de confl icto y pautas de solución; CAPÍTULO III El deber de colaborar con la Hacienda Pública; 3.1 Fundamento constitucional; 3.2 Confi guración legal del deber de colaborar; 3.3 El deber de colaborar como reverso de las potestades administrativas; 3.4 Necesidad del deber de colaborar
CAPÍTULO IV El derecho a no autoincriminarse del contribuyente4.1 Regulación; 4.1.1 El derecho a no autoincriminarse en la CE; 4.1.2 El derecho a no autoincriminarse en el CEDH y en la Declaración Universal de Derechos Humanos; 4.1.3 El derecho a no autoincriminarse en la Unión Europea; 4.2 Origen y fundamento de los derechos a no autoincriminarse; 4.2.1 Origen de los derechos a la no autoincriminación; 4.2.2 El doble fundamento de la no autoincriminación: protección frente a coacciones abusivas y garantía de fi abilidad de las pruebas 4.2.3 Razón de ser del derecho a no autoincriminarse en el ámbito tributario4.3 Ámbito de aplicación de los derechos a la no autoincriminación; 4.3.1 Aplicación en el ámbito sancionador administrativo; 4.3.1.1 Doctrina del tribunal constitucional; 4.3.1.2 Doctrina del TDH. La nocion de acusacion en material penal; 4.3.1.2.1 acusacion en materia penal; 4.3.1.3 conciliacion de ambas posturas; 4.3.1.4 aplicacion a las infracciones y sanciones tributarias; 4.3.2 Aplicación en el procedimiento de comprobación e investigación tributaria 4.3.2.1 Derecho a no autoinculparse y procedimiento inspector:STC 76/19904.3.2.2 Derecho a la no autoincriminacion y procedimientos de investigacion: jurisprudencia del TEDH; 4.3.2.3 Autoincriminacion , investigacion y sancion; 4.3.2.4 El componente punitivo del procedimiento inspector tributario; 4.3.2.5 Propuestas de solucion; 4.3.2.5.1 Necesidad del deber de colaboracion. Inposibilidad de su derogación; 4.3.2.5.2 Mantenimiento del deber de colaborar. no utilizacion de pruebas autoincriminatorias; 4.4 Contenido del derecho a no autoincriminarse; 4.4.1 El concepto de declaración 4.4.1.1 La declaracion como testigo4.4.1.2 Los documentos y otras pruebas com declaración autoinculpatoria: la existencia independiente de la voluntad del acusado; 4.4.1.3 La exigencia de certeza en la existencia y disponibilidad de las pruebas solicitadas al acusado; 4.4.1.4 El derecho a no autoincriminarse como garantia en la producción de pruebasO A NO AUTOINCRIMINARSE COMO GARANTÍA EN LA PRODUCCIÓN DE PRUEBAS; 4.4.1.5 Relevancia de las declaraciones autoinculpatorias en los procedimientos tributarios; 4.4.2 El contenido directamente autoincriminatorio 4.4.3 El requisito de la auto-incriminación |
| Record Nr. | UNINA-9910672067903321 |
|
Sarró Riu Jorge
|
||
| Barcelona, : Bosch Editor, 2009 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Soggetto topico
-
Tax evasion
(56)
- Commercial crimes (7)
- Double taxation (7)
- Fraud (7)
- Taxpayer compliance (7)