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Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing 反税务欺诈措施、反洗钱和反恐怖主义融资的证据类型和监控系统
Advances in Computing Research Pub Date : 2017-01-01 DOI: 10.15290/acr.2017.10.07
Libor Kyncl
{"title":"Evidence Types and Surveillance Systems in Anti-Tax Fraud Measures, Anti-Money laundering and counter-terrorism financing","authors":"Libor Kyncl","doi":"10.15290/acr.2017.10.07","DOIUrl":"https://doi.org/10.15290/acr.2017.10.07","url":null,"abstract":"The goal of this article is to confirm or disprove the hypothesis, whether: “The tax administrators are allowed to use the instruments of evidence which are gained by applying anti-tax fraud methods along with measures of anti-money laundering and counter-terrorism financing only according to the procedural rules of the specific procedure and to the EU data protection rules”. It will also discuss the options that the public agencies, including tax administrators and Financial Intelligence Unit, have with regard to using the instruments of evidence, information, documents and tax statements including tax return, control statements and transaction reports received from different subjects via Electronic Registry of Incomes (ERI, EET). This article involves different evidence coming from surveillance systems in Anti-Tax Fraud, Anti-Money Laundering (AML) and in Counter-Terrorism Financing (CTF) according to Tax Procedure Code, Criminal Procedure Code and Administrative Procedure Code along with special legal acts.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84731324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Tax Code of the Russian Federation as a legal form of ensuring national tax security 俄罗斯联邦税法作为保障国家税收安全的法律形式
Advances in Computing Research Pub Date : 2017-01-01 DOI: 10.15290/acr.2017.10.01
A. Kostiukov
{"title":"Tax Code of the Russian Federation as a legal form of ensuring national tax security","authors":"A. Kostiukov","doi":"10.15290/acr.2017.10.01","DOIUrl":"https://doi.org/10.15290/acr.2017.10.01","url":null,"abstract":"Codified legislative acts (Tax Code of Russian Federation, the Russian Code of Administrative Offences, Criminal Code) play a special role in ensuring tax security among other ordinary laws, because they are designed systematically to organize the groups of public relations developing with the participation of taxpayers and representatives of public authorities. That is exactly why codified acts can most effectively resolve the most complex and serious threats to security in the tax sphere. This article presents solutions for the Russian tax law codification.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2017-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81983542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Income tax based on real estate lease 不动产租赁所得税
Advances in Computing Research Pub Date : 2016-09-26 DOI: 10.15290/acr.2016.09.01
M. Janovec
{"title":"Income tax based on real estate lease","authors":"M. Janovec","doi":"10.15290/acr.2016.09.01","DOIUrl":"https://doi.org/10.15290/acr.2016.09.01","url":null,"abstract":"This article deals with income tax, mainly in Czech Republic\u0000related to lease income. Author tries to compare two kinds of\u0000contracts dealing with housing regarding personal income tax.\u0000There are some tax possibilities for taxpayers in relation with\u0000choosing which contract to use. One of the most important\u0000criteria to decide which contract could be use, are tax\u0000implications in case both kind of contracts are in compliance\u0000with law. One of the parts of this article aims to taxing of\u0000income from housing provision through Airbnb","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77345400","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Scientific publications as an element of evaluation of scientific output in Poland 科学出版物作为评价波兰科学产出的一个要素
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.08
Rafał Dowgier, Urszula K. Zawadzka-Pąk
{"title":"Scientific publications as an element of evaluation of scientific output in Poland","authors":"Rafał Dowgier, Urszula K. Zawadzka-Pąk","doi":"10.15290/ACR.2016.09.08","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.08","url":null,"abstract":"Introduction The evaluation of scientific output of people who conduct such research activity can be made according to different criteria and in different dimensions in the Polish legal system. Most importantly, it needs to be indicated that there are distinct evaluation rules for individual research activity conducted for promotion (Ph.D., postdoctoral titles, professorships), for competitions connected with gaining finances for research projects or for assessing institutions employing such people (categorisation and parametrisation of research institutes). In the first case, detailed rules of evaluation made for academic degrees and titles are regulated by the act of 14 March 2003 on academic degrees and academic title and degrees and title in art.1 On the other hand, the evaluation of research institutes is made based on the criteria specified both in the act of 30 April 2010 on the principle of financing science2, as well as in the executive orders to the act.3 Other regulations are binding in evaluation of people who apply for grants for research projects. In majority they are granted through competitions by National Science Centre operating on the basis of the act of 30 April 2010 on the National Science Centre4. Besides evaluation criteria of applications connected with the quality of financed research also scientific achievements of the applicants are included and are assessed through scientific publications.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80051896","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Carousel fraud in fuel and its solution from the viewpoint of the Czech VAT Act 从捷克增值税法案的角度看燃料中的旋转木马欺诈及其解决办法
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.02
Pavel Semerád
{"title":"Carousel fraud in fuel and its solution from the viewpoint of the Czech VAT Act","authors":"Pavel Semerád","doi":"10.15290/ACR.2016.09.02","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.02","url":null,"abstract":"The paper deals with the problem of carousel fraud on value added tax. The author focuses on the concept of the Czech Value added tax Act, which has been amended since the year 2011. One of the main motivations is to tackle fraud in the fuel market. The unsuccessful application in the year 2010 to introduce a reverse charge for this problematic commodity triggered the development of other tax and non-tax instruments. The paper mentions liability for unpaid tax and related conditions for special tax securement. Special attention has been given to fuel distribution. Registration of fuel distributors is one of non-tax instruments that reduced the market to one-tenth in a very short time.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86899366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The economic concept of the Tax Code: initial position 税法的经济概念:初步定位
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.05
A. Zemtsov, O. Nikulina
{"title":"The economic concept of the Tax Code: initial position","authors":"A. Zemtsov, O. Nikulina","doi":"10.15290/ACR.2016.09.05","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.05","url":null,"abstract":"Anatoliy Zemtsov -Department of Finance and Accounting, National Research Tomsk State University, Russia","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89366242","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Forty years of research and teaching of Professor Janusz Stankiewicz Janusz Stankiewicz教授四十年的研究和教学成果
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.11
E. Ruśkowski
{"title":"Forty years of research and teaching of Professor Janusz Stankiewicz","authors":"E. Ruśkowski","doi":"10.15290/ACR.2016.09.11","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.11","url":null,"abstract":"Head of the Department of Public Finances and Financial Law President of the Management Board of the “Center” Association","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80554380","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Scientific journals of the Republic of Belarus in which results of scientific achievements of legal researchers can be published 白俄罗斯共和国的科学期刊，法律研究人员的科学成果可以在这些期刊上发表
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.06
Lilia Abramchik, S. Ahiyevets
{"title":"Scientific journals of the Republic of Belarus in which results of scientific achievements of legal researchers can be published","authors":"Lilia Abramchik, S. Ahiyevets","doi":"10.15290/ACR.2016.09.06","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.06","url":null,"abstract":"Lilia Y. Abramchik - Head of the Department of a constitutional law, Yanka Kupala State University of Grodno, Republic of Belarus","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90268612","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Principles and problems of evaluation and popularisation of scientific publications in Slovakia 斯洛伐克科学出版物评价和普及的原则和问题
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.07
M. Bujňáková
{"title":"Principles and problems of evaluation and popularisation of scientific publications in Slovakia","authors":"M. Bujňáková","doi":"10.15290/ACR.2016.09.07","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.07","url":null,"abstract":"","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89273772","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Evaluation of scientific publications in the field of legal sciences in Hungary 评价匈牙利法律科学领域的科学出版物
Advances in Computing Research Pub Date : 2016-01-01 DOI: 10.15290/ACR.2016.09.10
G. Hulkó
{"title":"Evaluation of scientific publications in the field of legal sciences in Hungary","authors":"G. Hulkó","doi":"10.15290/ACR.2016.09.10","DOIUrl":"https://doi.org/10.15290/ACR.2016.09.10","url":null,"abstract":"The evaluation and system of registry of scientific publications in the field of legal studies and research shows a diverse picture in Hungary. While authors databases have been recently unified and ranking of publications/periodicals is also centralized, in the process of evaluating academic work and in the proceedings of academic career advancement (PhD, habilitation and Doctor of Sciences requirements) the evaluation systems are not used to a full extent. The following article introduces three main areas connected with this matter, namely: 1) Bibliographical databases; 2) Evaluation of articles, publications and periodicals and 3) Academic career advancement.","PeriodicalId":7334,"journal":{"name":"Advances in Computing Research","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2016-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76192376","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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