Tax Evasion: increased morale, fewer trials, more convictions?

被引：0

作者：

Singelnstein, Tobias ^{[1
]}

机构：

[1] Free Univ Berlin, Fachbereich Rechtswissensch, D-14195 Berlin, Germany

来源：

MONATSSCHRIFT FUR KRIMINOLOGIE UND STRAFRECHTSREFORM | 2015年 / 98卷 / 01期

关键词：

Tax evasion; tax crime; rational choice; tax morale; estimated unknown cases; law enforcement;

D O I：

10.1515/mks-2015-980104

中图分类号：

DF [法律]; D9 [法律];

学科分类号：

0301 ;

摘要：

Tax evasion is hardly ever studied as a specific field by criminology, despite the fact that it possesses a number of interesting peculiarities. The article analyzes the development of officially known and registered tax-related crimes, as well as the practice of law enforcement in recent years. It provides an inventory of empirical research on the aetiology of tax evasion, mainly from studies in the areas of economics and psychology. Thus, the article offers a general overview of criminological research on the subject in order to identify further possible lines of research and investigation.

引用

页码：48 / 68

页数：21