The Resource The criminal aspects of tax evasion in New Zealand

The criminal aspects of tax evasion in New Zealand

Label
The criminal aspects of tax evasion in New Zealand
Title
The criminal aspects of tax evasion in New Zealand
Creator
Subject
Language
eng
Summary
This article considers several aspects of the criminal offence of tax evasion found in the Tax Administration Act 1994. It finds there are multiple justifications for having an offence of tax evasion. Next, more specific aspects of the mens rea and actus reus are discussed. An important question is whether charges should be laid under the Crimes Act 1961 or the Tax Administration Act 1994. The conclusion is that, given the comments of the Supreme Court in R v Gilchrist, the more appropriate vehicle for prosecution is the Tax Administration Act 1994. To facilitate this, the maximum penalty should be raised to reflect the seriousness of these offences
Citation source
In: New Zealand journal of taxation law and policy. - Wellington. - Vol. 16 (2010),
Geographic coverage
Pacific Islands
Language note
English
Label
The criminal aspects of tax evasion in New Zealand
Instantiates
Publication
Label
The criminal aspects of tax evasion in New Zealand
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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