| Abstract [eng] |
The master's thesis analyzes the topic of qualification of tax crimes in court practice. As the concept of tax crimes is not defined in either the legislation or the scientific literature, a thorough evaluation of the Criminal Code, scientific literature and articles was carried out, after which the concept of tax crimes was refined and at the same time, criminal acts were identified. It has been established that tax offenses are criminal offenses set out in Chapter XXXII of the Criminal Code “Crimes and Criminal Offenses” which are related to offenses for accounting and tax administration. After reviewing the development of laws regulating criminal liability for tax crimes in Lithuania, it was noticed that in 1994. July 19 The amendment of the Law on the Criminal Code is an important stage of the criminal law reform in Lithuania, which is significant for the regulation of the tax crime system. Comparing the composition of tax crimes regulated by the Lithuanian Criminal Code with the countries of Latvia, Italy, Germany, Finland, Estonia and Austria, were found a number of similarities and differences. Italy, Latvia, Austria and Germany accounting procedures are governed by a single legal act. After the analysis of the composition of tax crimes and the analysis of the case law of the Supreme Court of Lithuania, significant and problematic criteria were presented, which must be taken into account when qualifying tax crimes. |
