Closed Case Study of RATE and RATS Cases to Strengthen Criminal Prosecution of Tax Evasion and Smuggling

2012 ◽  
Author(s):  
Cheselden George V. Carmona
Keyword(s):  
Tax Evasion ◽  
Criminal Prosecution

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

Abortion: Woman's Right and Legal Problem

1971 ◽  
Vol 28 (3) ◽  
pp. 337-346 ◽  
Author(s):  
Howard Moody
Keyword(s):  
New York ◽  
Cultural Change ◽  
Civil Liberties ◽  
Change Agents ◽  
Criminal Prosecution ◽  
Legal Problem ◽  
Consultation Service ◽  
Legalize Abortion

Howard Moody is pastor of Judson Memorial Church in New York City and a Director of the New York Civil Liberties Union. In 1967, Moody brought together a small group of clergymen to help counsel women with “problem pregnancies.” Risking public censure and criminal prosecution, the Clergy Consultation Service on Abortion referred thousands of women for safe abortions. In addition, Moody and others formed a coalition to support the passage of a bill to legalize abortion. The New York Legislature passed such a bill in April, 1970, which permits abortions by licensed physicians within the first 24 weeks of pregnancy. On July 1, 1970, the New York Clergy Consultation Service, which had served as a model for other organizations in other states, was disbanded and reconstituted as Clergy and Lay Advocates for Hospital Abortion Performance. The new organization is designed to deal with local restrictions on abortions and the growth of high-priced “abortion brokers.” This article is reprinted from the March 8, 1971 issue of Christianity and Crisis, Copyright © 1971 by Christianity and Crisis, Inc. The article is used with permission and is reprinted not only as a commentary on a controversial issue but as a case-study of the problems involved when clergy and churches take on the role of social and cultural change-agents. It's definitely not easy, but apparently it can be done. Dr. Moody wishes to acknowledge the assistance of his associate, Arlene Carmen.

scholarly journals Fiscal And Accounting Fraud Risk Detection Using Beneish Model. A Romanian Case Study

2021 ◽  
Vol 22 (1) ◽  
pp. 296-312
Author(s):  
Timofte Cristina (Coca) ◽  
Socoliuc Marian ◽  
Grosu Veronica ◽  
Coca Dan-Andrei
Keyword(s):  
Tax Evasion ◽  
Due Diligence ◽  
Accounting Fraud ◽  
Fraud Risk ◽  
Business Partners ◽  
The North ◽  
Risk Detection ◽  
North Eastern ◽  
North Eastern Part

The manipulation of the accounting and fiscal information is currently a much debated reality that occurs throughout economies and societies all over the world. The main purpose of this paper is focused on shaping and obtaining a model that can detect fraud/tax evasion risk, that could be useful both to fiscal authorities as part of the risk assessment analysis regarding the taxpayer behavior, and to auditors and even to entities from the private sector in the due diligence phase, when selecting potential business partners. The study focuses on regional data from the North-Eastern part of Romania. The main finding is that such a model should include financial, fiscal and nonfinancial variables.

scholarly journals Nonhuman Animal Pain and Capital Punishment in Beckett’s “Dante and the Lobster”

2017 ◽  
Vol 25 (5) ◽  
pp. 436-455
Author(s):  
Katherine Ebury
Keyword(s):  
Capital Punishment ◽  
Nonhuman Animal ◽  
Historical Documents ◽  
Criminal Prosecution ◽  
Animal Pain ◽  
Nonhuman Animals ◽  
Alternative Reading ◽  
Newspaper Articles

This article offers a fresh examination of the representation of nonhuman animals in Beckett’s early aesthetics, using “Dante and the Lobster” as a case study. Beckett’s story is illuminated by historical documents including newspaper articles, which will allow readers to see more clearly the deliberate parallels drawn between the question of the lobster’s suffering and the planned execution of a criminal that Belacqua contemplates throughout the day. An alternative reading model of the text, focusing on the Joycean concept of parallax rather than the Dantean concept of pity, will be developed. The article closes by examining Beckett’s views on allegorical readings of texts containing representations of nonhuman animals and his later notes on E. P. Evans’s 1906 work,The Criminal Prosecution and Capital Punishment of Animals.

Baltic shells: on the mechanics of trade-based money-laundering in the former Soviet space

2015 ◽  
Vol 18 (1) ◽  
pp. 81-98 ◽  
Author(s):  
Graham Stack
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Court Cases ◽  
Content Type ◽  
Soviet Space ◽  
Tax Fraud ◽  
The Baltic ◽  
Practical Implications ◽  
Post Soviet Space

Purpose – The purpose of this paper is to describe a platform of interconnected international shell companies operated through Baltic banks, used for trade-based money laundering (TBML) across Russia, Ukraine and other post-Soviet states. Design/methodology/approach – This is a case study that draws extensively on the results of journalist investigations and court cases to describe one example of a money-laundering platform. Findings – Platforms of international shell companies operated through Baltic banks play a key role in TBML for the post-Soviet countries. They are created for systematic laundering of revenues from tax evasion, tax fraud, corruption and criminality across the post-Soviet space, and also globally. Research limitations/implications – This study implies that TBML for the post-Soviet space is a specialized industry, hosted by collaborating banks centered in the Baltic states, in conjunction with mass use of international shell companies. Practical implications – This study implies that analysis of suspicious transactions cannot remain on the level of single companies but has to take into account the interconnected payment patterns produced by such a platform. Originality/value – Provides the first study of a trade-based money-laundering platform operating in the post-Soviet space.

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