Tax criminal acts

Might Fundamental Tax Reform Increase Criminal Activity?

There is a widely held perception that fundamental tax reform would reduce the level of criminal and other “underground” economic activity. The popular argument relies on the idea that replacing the income tax with a sales tax would implicitly tax the return to criminal activity, whereas the return to crime is effectively untaxed by an income tax. This paper finds instead that the impact of tax...

Genetic Susceptibility to Engage in Criminal Acts ?

Candidate genes are specific genes that contribute among many others to an increased risk of engaging in antisocial behaviour. They are usually selected on the basis of information about the neurobiological bases of behaviour and personality traits. Association studies examine whether one allele, or variant, of a candidate gene occurs more often in individuals who display antisocial behaviour t...

Modernizing the Legal Criminal Policy towards the Electronic Tax System

The virtual tax village in line with the transformation of the tax process from self-declaration based method to electronic data based method and with the aim of compiling and developing the tax information bank and using technology, taxpayers in a virtual tax space. It collects the ID card holders and their financial data with the help of modern technologies and by benefiting from systematic m...

Is There a Genetic Susceptibility to Engage in Criminal Acts?

Dynamic Analysis of Supply Chain Disruptions Caused by Criminal Acts

Understanding the phenomenon of propagation of disruptions regarding security is a critical factor for designing of robust export supply chains. From a system dynamics approach, this research analyses the effects of the materialization and simultaneous propagation of disruptions of security at various points in export supply chains (ESC). The model allows understanding why the production sites ...