title: Law and the organisational aspects of combating tax crime in Slovak Republic
metadata.name: dc.contributor.author
metadata.value: Dworzecki, Jacek
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Nowicka, Izabela
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-10-23T09:27:17Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-10-23T09:27:17Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Dworzecki, Jacek, Izabela Nowicka. 2020. “Law and the organisational aspects of combating tax crime in Slovak Republic”. Vestnik of Saint Petersburg University. Law 3: 693–704.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2020.311
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/20037
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Fiscal crime in its essence is certainly one of the most dangerous, anti-state phenomena, which
  constitutes a genuine threat to the entire population of a country. Disturbing opinions on the
  part of Slovak society regarding the lack of threats to the country’s safety, despite fiscal crimes,
  cannot be ignored without a reaction from the institutions and state organs as well as aware
  citizens. Taxes, which played one of the most important roles in economic systems throughout
  history due to the obligatory cash tributes provided to the ruler and later to the state, are now
  a basic source of income for state budgets and are regarded by many taxpayers as a necessary
  evil that must be avoided by any means possible. Significant improvement in the level of activities related to the prevention, identification, and detection of tax delicts has been underway
  since 2012, which involved the creation of the Tax Administration as a result of the merger
  of two institutions: Customs Administration and Tax Administration. The article clarifies the
  legal analysis of the provisions supporting institutions in the fight against tax crime and it
  presents types of tax crimes in the Slovak Penal Code, using statistical data as well as institutions authorized to combat tax crimes in the Slovak Republic.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: en
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 11; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax crime
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: combating crime
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: detection of tax crime
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: economy
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: law enforcement
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: police
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: administrative institutions
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax fraud
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: threats
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: financial intelligence unit
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Law and the organisational aspects of combating tax crime in Slovak Republic
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 693-704.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/20037/1/693-704.pdf
resources.format: Adobe PDF
resources.size: 816,96 kB