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- Title
Fehlverhalten im Steuerrecht – Verwaltungssanktion oder Kriminalisierung?, Statement.
- Authors
Schützeberg, Jost
- Abstract
The article by Senior Public Prosecutor Dr. Jost Schützeberg from Cologne discusses the question of how to respond to violations of tax law. It is argued that tax criminal proceedings should be carried out by the tax authorities, but that the public prosecutor's office is also responsible. In order to improve tax morale, it is suggested to increase the probability of detecting violations and strengthen the belief that tax revenues are not wasted. It also discusses how the coexistence of tax assessment procedures and investigation or criminal proceedings can burden taxpayers and how this can be avoided. The concept of a fault-independent tax surcharge system is proposed to exclude certain case scenarios from criminal liability. It is emphasized that most public prosecutor's investigations do not target simple cases of mass crime, but rather other forms of tax evasion, such as obtaining unauthorized tax refunds. It is also pointed out that financial crime is a global problem and improved communication between authorities is necessary to successfully combat it.
- Subjects
COLOGNE (Germany); TAX administration &; procedure; TAX evasion; INTERNAL revenue; TAX assessment; PUBLIC prosecutors; TAXPAYER compliance; TAX refunds; SURCHARGES
- Publication
FinanzRundschau, 2024, Vol 106, Issue 6, p256
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2024-1060603