Špecifikácia daňových trestných činov v podmienkach Slovenskej republiky

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dc.contributor.authorLazoríková, Elena
dc.contributor.editorKnoll, Vilém
dc.contributor.editorHablovič, Jakub
dc.date.accessioned2024-11-20T11:13:01Z
dc.date.available2024-11-20T11:13:01Z
dc.date.issued2024
dc.description.abstract-translatedAlong with the development of the Slovak economy, economic crime is also increasing, which also includes tax crime. This type of crime is growing the fastest among other crimes. Tax crimes represent a complex, multi-layered and structured phenomenon, which is characterized by the combination of two levels, namely criminal and tax. The issue of tax crime is currently a current phenomenon that is undergoing dynamic development. The basic requirement for the tax system is the fact that this system should minimize criminal activity in the relevant area, but on the other hand there is a tax subject whose goal is to make his tax liability as low as possible. The article focuses on clarifying the nature of tax crimes and comparing their individual facts with each otheren
dc.format11 s.cs
dc.identifier.doihttps://doi.org/10.24132/ZCU.NADEJE.2023.366-376
dc.identifier.isbn978-80-261-1258-7
dc.identifier.isbn978-80-261-1257-0 (brožovaná vazba)
dc.identifier.urihttp://hdl.handle.net/11025/57761
dc.language.isosksk
dc.publisherZápadočeská univerzita v Plzni
dc.rights© Západočeská univerzita v Plznics
dc.rights.accessopenAccessen
dc.subjectdaňové trestné činycs
dc.subjectdaňcs
dc.subjectpachatelcs
dc.subjecttrestní odpovědnostcs
dc.subject.translatedtax crimesen
dc.subject.translatedtaxen
dc.subject.translatedoffenderen
dc.subject.translatedcriminal liabilityen
dc.titleŠpecifikácia daňových trestných činov v podmienkach Slovenskej republiky
dc.typekonferenční příspěvekcs
dc.typeconferenceObjecten
dc.type.versionpublishedVersionen
local.files.count2*
local.files.size1084958*
local.has.filesyes*

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