從數位經濟下逃漏稅手法 論防制洗錢之對策 On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

從數位經濟下逃漏稅手法 論防制洗錢之對策 On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion Under the Digital Economy

因為資訊與通信科技（Information and Communication Technology）突破 式的發展，促成了數位經濟的實現，數位經濟除在商業模式展現其多元化之面貌外，更在支付方法上提供多樣化的選擇，除傳統的線上轉帳、提款機轉帳、信用卡付款外，新型態例如超商條碼、超商代碼、超連結提供QR 碼、虛擬貨幣交易等，一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標，接續從實務角度觀察常見之稅務犯罪態樣，並說明數位經濟下稅務洗錢犯罪之特色，最後嘗試提出可能之解決方案。 The breakthrough development...

Full description

Bibliographic Details
Main Author: 梁建道 Ching-Tyo Liang
Format: Article
Language:zho
Published: School of Law, National Chiao Tung University, Taiwan 2023-03-01
Series:交大法學評論
Subjects:
數位經濟
洗錢
稅務犯罪
逃漏稅
虛擬貨幣
digital economy
money laundering
tax crime
tax evasion
virtual currency
Online Access:https://lawreview.law.nycu.edu.tw/%e5%be%9e%e6%95%b8%e4%bd%8d%e7%b6%93%e6%bf%9f%e4%b8%8b%e9%80%83%e6%bc%8f%e7%a8%85%e6%89%8b%e6%b3%95%e8%ab%96%e9%98%b2%e5%88%b6%e6%b4%97%e9%8c%a2%e4%b9%8b%e5%b0%8d%e7%ad%96/

Internet

https://lawreview.law.nycu.edu.tw/%e5%be%9e%e6%95%b8%e4%bd%8d%e7%b6%93%e6%bf%9f%e4%b8%8b%e9%80%83%e6%bc%8f%e7%a8%85%e6%89%8b%e6%b3%95%e8%ab%96%e9%98%b2%e5%88%b6%e6%b4%97%e9%8c%a2%e4%b9%8b%e5%b0%8d%e7%ad%96/

Similar Items