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Criminal justice and taxation
This is a study of the group of criminal offences of tax evasion. Only a small
proportion of instances of these crimes that come to the attention of the
authorities are prosecuted. The book considers tax evasion against the background
of growing concerns, arising from the financial crisis of 2007– 8, about
financial crime. These concerns have generated demands for more, more vigorous,
and more punitive responses, amplified by the publicity around HSBC
Suisse and the Panama Papers. Expressions of outrage in the debates around
the election of 2015 and the EU referendum in 2016 regarding the positions
of large international companies and rich individuals renew recognition
of the difficulties, risks, and expenses of bringing prosecutions in this area
and raise considerations as to whether the traditional criminal procedure and
punishment is the best way in which to deal with financial crime.
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