PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION
This work could be summarized by unique description: it is phenomenological analysis designed to determine and analyze the concept of crimes against financial interests, i.e. budgetary funds of Bosnia and Herzegovina as well as of the European Union. Through a syn- thetic and casuistic description...
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| Format: | Article |
| Language: | English |
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Institute for Human Rehabilitation
2011-12-01
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| Series: | Human Research in Rehabilitation |
| Subjects: | |
| Online Access: | https://human.ba/wpdm-package/full-text-22/?wpdmdl=648 |
| _version_ | 1797418933731459072 |
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| author | Elvir Sačić |
| author_facet | Elvir Sačić |
| author_sort | Elvir Sačić |
| collection | DOAJ |
| description | This work could be summarized by unique description: it is phenomenological analysis designed to determine
and analyze the concept of crimes against financial interests, i.e. budgetary funds of Bosnia and Herzegovina as
well as of the European Union. Through a syn- thetic and casuistic description of individual phenomenological
forms of criminal actions and the systematisation of them according to given criminological characteristics, an
endeavour is made to delve into the complex fiscal, financial, economic and legal context in which these deeds
arise, and to associate them more closely with the practical reality. In order to bring to light the multidimensional
importance and throw light on crime against the budget of the Bosnia and Herzegovina and the EU from several
aspects, in this paper a phenomenological analysis is carried out at several levels and is based on main criteria:
the phenomenological forms considering the kind of legally protected good – the revenues and/or expendituresof
the budget. |
| first_indexed | 2024-03-09T06:40:08Z |
| format | Article |
| id | doaj.art-53bca3d092ec4452a28d4283c145a0ea |
| institution | Directory Open Access Journal |
| issn | 2232-9935 2232-996X |
| language | English |
| last_indexed | 2024-03-09T06:40:08Z |
| publishDate | 2011-12-01 |
| publisher | Institute for Human Rehabilitation |
| record_format | Article |
| series | Human Research in Rehabilitation |
| spelling | doaj.art-53bca3d092ec4452a28d4283c145a0ea2023-12-03T10:51:23ZengInstitute for Human RehabilitationHuman Research in Rehabilitation2232-99352232-996X2011-12-01128288PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATIONElvir Sačić0Indirect Taxation Authority of Bosnia and HerzegovinaThis work could be summarized by unique description: it is phenomenological analysis designed to determine and analyze the concept of crimes against financial interests, i.e. budgetary funds of Bosnia and Herzegovina as well as of the European Union. Through a syn- thetic and casuistic description of individual phenomenological forms of criminal actions and the systematisation of them according to given criminological characteristics, an endeavour is made to delve into the complex fiscal, financial, economic and legal context in which these deeds arise, and to associate them more closely with the practical reality. In order to bring to light the multidimensional importance and throw light on crime against the budget of the Bosnia and Herzegovina and the EU from several aspects, in this paper a phenomenological analysis is carried out at several levels and is based on main criteria: the phenomenological forms considering the kind of legally protected good – the revenues and/or expendituresof the budget.https://human.ba/wpdm-package/full-text-22/?wpdmdl=648phenomenology2indirect taxation systemphenomenology |
| spellingShingle | Elvir Sačić PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION Human Research in Rehabilitation phenomenology2 indirect taxation system phenomenology |
| title | PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION |
| title_full | PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION |
| title_fullStr | PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION |
| title_full_unstemmed | PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION |
| title_short | PHENOMENAL FORMS OF FRAUD IN SYSTEM OF INDIRECT TAXATION |
| title_sort | phenomenal forms of fraud in system of indirect taxation |
| topic | phenomenology2 indirect taxation system phenomenology |
| url | https://human.ba/wpdm-package/full-text-22/?wpdmdl=648 |
| work_keys_str_mv | AT elvirsacic phenomenalformsoffraudinsystemofindirecttaxation |