Preliminary communication

https://doi.org/10.32984/gapzh.9.1.2

Tax Evasion as a Criminal Offence with Special Reference to Tax Havens

Dominik Glavina orcid.org/0000-0001-5806-7433 ; Odvjetničko društvo Čačić & Partneri
Marta Dragičević Prtenjača orcid.org/0000-0001-9666-4765 ; Pravni fakultet Sveučilišta u Zagrebu

Abstract

The paper deals with the question of whether any unpaid tax can be considered to constitute tax evasion, and whether any tax evasion is a criminal offence. In that regard the authors investigate the problem of whether doing business via the so called tax havens is legal or illegal. If business via tax havens constitutes tax evasion, should this be considered a criminal offence? In this context two hypotheses have been set up: H1: Every tax evasion is a criminal offence; H2: Business via tax havens is illegal and constitutes a criminal offence of tax evasion.

Keywords

taxes; tax evasion; criminal offence of tax evasion; tax havens

Hrčak ID:

207808

URI

https://hrcak.srce.hr/207808

Publication date:

7.11.2018.

Article data in other languages: croatian

Visits: 7.056 *