On the Issues of Criminal Offence of Tax and Insurance Evasion

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Issue of Scientific Journal No. 2017-01
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  • Source Type: Journal
  • Document Type: Study
  • Document Language: Slovak
  • Published on: 31. 3. 2017
  • File Format: PDF
  • File Size: 658 kB

Martina Kantorová

In: Societas et iurisprudentia • 2017 • Volume 5 • Issue 1 • Pages 80-96 • ISSN 1339-5467

Abstract: In the paper the author concentrates on the issues of criminal offense of tax and insurance evasion from the view of the legal order of the Slovak Republic. She analyses the current legal regulation and related institutes, examines the deficiencies of the valid legislation, and provides suggestions and solutions de lege ferenda.

Key Words: Tax and Insurance Evasion; Criminal Offence; Criminal Code; the Slovak Republic.

URL: https://sei.iuridica.truni.sk/archive/2017/01/SEI-2017-01-Studies-Kantorova-Martina.pdf

Bibliographic Citation

KANTOROVÁ, M. K problematike trestného činu neodvedenia dane a poistného. Societas et iurisprudentia [online]. 2017, vol. 5, no. 1, pp. 80-96 [cit. 2020-01-01]. ISSN 1339-5467. Available at: https://sei.iuridica.truni.sk/international-scientific-journal/archive/issue-2017-01/on-the-issues-of-criminal-offence-of-tax-and-insurance-evasion/.