NCJ Number
65868
Editor(s)
F GEERDS
Date Published
1979
Length
323 pages
Annotation
TAX EVASION IN WEST GERMANY IS CONSIDERED FROM A LEGAL CRIMINOLOGICAL, AND PREVENTIVE/REPRESSIVE POINT OF VIEW.
Abstract
WEST GERMAN TAX LAWS RECEIVE SCANT PUBLIC ATTENTION, AND THIS REFLECTS THE PREVALENT ATTITUDE THAT TAX VIOLATIONS ARE NOT REALLY 'CRIMINAL OFFENSES.' THE FIRST PART OF THE STUDY DISCUSSES CURRENT TAX REGULATIONS IDENTIFYING TAX OFFENSES IN THE SYSTEMATIC CONTEXT OF THE WEST GERMAN CRIMINAL CODE, THE PRECONDITIONS FOR CRIMINAL VIOLATIONS, AND THE OFFENDERS' CRIMINAL LIABILITY. THE SECOND PART APPROACHES TAX EVASION FROM A CRIMINOLOGICAL POINT OF VIEW, CONCENTRATION ON ITS HISTORICAL DEVELOPMENT (STARTING IN THE FIFTH CENTURY), SOCIAL ASPECTS, PRACTICAL SIGNIFICANCE, OFFENSES TYPES, AND AN OFFENDER TYPOLOGY. TAX VIOLATIONS ARE PREDOMINANTLY COMMITTED IN LARGE CITIES SHORTLY BEFORE THE TAX RETURN DEADLINE, AND EXPERT ESTIMATES OF YEARLY LOSS AMOUNT TO 20 TO 30 PERCENT OF ALL TAXES. THE MOST PREVALENT FORMS OF PROPERTY TAX EVASION INCLUDE PROPERTY VALUE MANIPULATION, FAILURE TO REPORT MOVABLE PROPERTY (E.G., ART OBJECTS), AND CAPITAL TRANSFER TO FOREIGN COUNTRIES. INCOME TAX VIOLATIONS INCLUDE UNTRUTHFUL REPORTING OF DEDUCTION AND EXPENSES TO OBTAIN A TAX REFUND AND MANIPULATIONS OF BUSINESS INCOME BY OWNERS AND COMPANIES. THE THIRD PART APPROACHES TAX EVASION FROM A REPRESSIVE/PREVENTIVE POINT OF VIEW AND SUGGESTS VARIOUS FORMS OF TAX AUDITING AS A RESPONSE TO THE MOST PREVALENT FORMS OF TAX EVASION. A SYSTEMATIC PROGRAM FOR THE INVESTIGATIONS OF TAX LAWS OFFENSES IS PRESENTED. IN CONCLUSION, IT IS ARGUED THAT TAX LAWS SHOULD BE INTEGRATED IN THE GENERAL CRIMINAL CODE AND THAT OFFENDERS SHOULD BE PUBLICLY EXPOSED. THE CONTAINS A DETAILED BIBLIOGRAPHY AND BIBLIOGRAPHICAL FOOTNOTES; STATISTICAL CHARTS ARE APPENDED. --IN GERMAN. (SAJ)