Criminal Tax Schemes and Their Detection

At the center of attention is criminal law and judicial investigation practices related to tax crimes. The book collects and analyzes 17 characteristic sentences. Through these cases, it illustrates what specific tax schemes look like, the signs by which they are identified, and what circumstances become significant for prosecution, defense, and the court. A separate section is devoted to the analysis of liability for the actions of a tax agent and for concealing funds or assets from which taxes and fees should be collected.