Tax Crime Investigation
Author(s)
Amarilda Xhaferri
ABSTRACT
This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and investigators of operational cases. It also describes methods of office employees’ skills improvement, crime prevention and IT sphere.
This paper outlines key activity principles of tax crime investigation, describes the present skills as well as qualification requirements which are likely to be imposed in the future. The final part of the paper provides some proposals for the ways to implement the requirements by defining skills improvement opportunities for investigators and investigators of operational cases. It also describes methods of office employees’ skills improvement, crime prevention and IT sphere.
Cite this paper
Xhaferri, A. (2014) Tax Crime Investigation. Open Journal of Applied Sciences, 4, 441-445. doi: 10.4236/ojapps.2014.48041.
Xhaferri, A. (2014) Tax Crime Investigation. Open Journal of Applied Sciences, 4, 441-445. doi: 10.4236/ojapps.2014.48041.
References
[1] Criminal Law. [2] (2008) Penal Law of Albania. [3] Fletcher, M., Loof, R. and Gilmore, B. (2008) EU Criminal Law and Justice. Edward Elgar Publishing Ltd, London.
http://dx.doi.org/10.4337/9781848443884 [4] Tax Department’s Manual of Investigation. [5] Elezi, I. (2009) Penal Law. Erik Editions, Tirane. [6] Voluntary Corrections and Additional Taxes. [7] VAT Fraud, Albanian Tax Issues. [8] Illegal Employment—Complex Cases. Methodologies.
www.ebraria.com [9] Information about Financial Police. State Criminal Police Bureau. [10] Interpol, Europol, Provisions of the Schengen Treaty and the Project of Police and Customs Office Representatives in the Nordic Countries. [11] Bankruptcy and Insolvency Rules Creditors at the Tax Department International Issues, Information about Criminal Cases and International. [12] Magazine of the Intra European Organization of Tax Administration (2007) Tax Tribune Magazine.
http://www.iota-tax.org/publications/tax-tribune.html. IOTA 2007 [13] Ministry of Finance (2008) On Tax Procedures in the Republic of Albania. Law No. 9920. [14] (2002) Laws on Business. Tirana.
http://www.absa.gov.al/v2/dokumenta/baza_ligjore/ligji_9901.pdf
[1] Criminal Law. [2] (2008) Penal Law of Albania. [3] Fletcher, M., Loof, R. and Gilmore, B. (2008) EU Criminal Law and Justice. Edward Elgar Publishing Ltd, London.
http://dx.doi.org/10.4337/9781848443884 [4] Tax Department’s Manual of Investigation. [5] Elezi, I. (2009) Penal Law. Erik Editions, Tirane. [6] Voluntary Corrections and Additional Taxes. [7] VAT Fraud, Albanian Tax Issues. [8] Illegal Employment—Complex Cases. Methodologies.
www.ebraria.com [9] Information about Financial Police. State Criminal Police Bureau. [10] Interpol, Europol, Provisions of the Schengen Treaty and the Project of Police and Customs Office Representatives in the Nordic Countries. [11] Bankruptcy and Insolvency Rules Creditors at the Tax Department International Issues, Information about Criminal Cases and International. [12] Magazine of the Intra European Organization of Tax Administration (2007) Tax Tribune Magazine.
http://www.iota-tax.org/publications/tax-tribune.html. IOTA 2007 [13] Ministry of Finance (2008) On Tax Procedures in the Republic of Albania. Law No. 9920. [14] (2002) Laws on Business. Tirana.
http://www.absa.gov.al/v2/dokumenta/baza_ligjore/ligji_9901.pdf