Abstract

http://ssrn.com/abstract=1593340
 


 



Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law


John Prebble


Victoria University of Wellington; Monash University; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien

1996

New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996
Victoria University of Wellington Legal Research Paper No. 12/2012

Abstract:     
Tax evasion is where a taxpayer declares a smaller income in his or her return, by mistake or by fraud. Evasion can be either innocent or fraudulent. Innocent evasion may lead to reassessment, fraudulent may lead to criminal prosecution as well as reassessment. Evasion is addressed in the Tax Administration Act 1994; and serious cases can be penalised under the Crimes Act 1961 section 229A(b). Avoidance is where taxpayers construct their affairs so as to minimise tax or maximise deductions. The Income Tax Act 1994 sets out a statutory anti-avoidance rule. Some cases of tax avoidance may also amount to evasion.

Number of Pages in PDF File: 17

Keywords: Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Shams, Criminal Law, Crimes Act 1961

JEL Classification: K34

Accepted Paper Series


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Date posted: May 13, 2010 ; Last revised: February 13, 2012

Suggested Citation

Prebble, John, Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law (1996). New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996; Victoria University of Wellington Legal Research Paper No. 12/2012. Available at SSRN: http://ssrn.com/abstract=1593340

Contact Information

John Prebble (Contact Author)
Victoria University of Wellington ( email )
PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)
HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Monash University
Victoria 3084
Australia

Monash University Business and Economics Logo

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )
Welthandelsplatz 1
Vienna, Wien 1020
Austria

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