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Criminal Justice and Taxation$
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Peter Alldridge

Print publication date: 2017

Print ISBN-13: 9780198755838

Published to Oxford Scholarship Online: April 2017

DOI: 10.1093/acprof:oso/9780198755838.001.0001

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(p.1) 1 Introduction
Criminal Justice and Taxation

Peter Alldridge

Oxford University Press

The chapter sets out the field of study and the approach taken. The recurrent question, to be addressed from a variety of perspectives, is how and to what extent tax evasion is like and unlike other crimes. The enquiry includes consideration not only of substantive criminal law, but also of the investigatory powers and the organization and structures of prosecuting authorities. It also considers the growing internationalization of the criminal law of tax evasion, and the relationship between the criminal law of taxation and proceeds-of-crime law. The chapter will outline the issues and set out the perspectives to be adopted.

Keywords:   tax evasion, criminal law, prosecution, offence definition, tax justice

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