The Resource Tax crime and punishment in New Zealand

Tax crime and punishment in New Zealand

Label
Tax crime and punishment in New Zealand
Title
Tax crime and punishment in New Zealand
Creator
Subject
Language
eng
Summary
This article investigates prosecution as part of the overall New Zealand tax compliance regime. A comparison is made between penalties imposed by the courts in relation to white-collar tax evasion offences and blue-collar fraud offences in New Zealand. The aim of the article is twofold: first, to identify differences in prosecution outcomes for similar offences and, secondly, to assess the likely deterrent effect of the penalty regime for serious tax offending. The article finds that tax offences are treated as less serious crimes when compared to other similar offences, such as benefit fraud, when measured by the likelihood of receiving a custodial sentence and by an overall offence seriousness rating. Tax offences are significantly less likely to receive a custodial sentence than blue-collar offending and more likely to be given community work by way of punishment. The relatively lenient punishments awarded to tax evasion appear unlikely to create a significant deterrent for this behaviour, with few custodial sentences and minimal reparation being demanded via the prosecution process
Citation source
In: British tax review. - London. - (2012),
http://library.link/vocab/creatorName
Marriott, L
Geographic coverage
Pacific Islands
Language note
English
http://library.link/vocab/subjectName
  • criminal tax law
  • penalties
  • tax evasion
Label
Tax crime and punishment in New Zealand
Instantiates
Publication
Label
Tax crime and punishment in New Zealand
Publication

Library Locations

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      52.37366609999999 4.9336932
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