| Title |
Ultima ratio principle in the criminalization of tax evasion / |
| Translation of Title |
Mokesčių slėpimo kriminalizavimas ultima ratio principo kontekste. |
| Authors |
Dobrovolskis, Martynas |
| DOI |
10.15388/Teise.2020.114.4 |
| Full Text |
|
| Is Part of |
Teisė.. Vilnius : Vilniaus universiteto leidykla. 2020, t. 114, p. 71-84.. ISSN 1392-1274. eISSN 2424-6050 |
| Keywords [eng] |
tax evasion ; tax avoidance ; criminal law ; criminalization |
| Abstract [eng] |
This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and international legal regulation, case law and criminal law doctrine.Analyzing the work of national and international criminal and financial law scholars, the article looks for scientific-ally sound criteria that confirm the need to impose criminal liability for tax evasion in criminal law. In order to find the answer to the question under discussion, the article distinguishes tax evasion from tax avoidance and tax optimization, and clarifies the essential features that make tax evasion a criminal offense. The evaluation of the European Union legal framework also attempts to set limits on criminal liability for tax evasion, which would meet the requirements of criminal liability as a last resort and the principles of proportionality. |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2020 |
| CC license |
|
