Jump to ContentJump to Main Navigation
Criminal Justice and Taxation$
Users without a subscription are not able to see the full content.

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

Show Summary Details
Page of

PRINTED FROM OXFORD SCHOLARSHIP ONLINE (www.oxfordscholarship.com). (c) Copyright Oxford University Press, 2019. All Rights Reserved. Under the terms of the licence agreement, an individual user may print out a PDF of a single chapter of a monograph in OSO for personal use (for details see www.oxfordscholarship.com/page/privacy-policy).date: 15 June 2019

Introduction

Introduction

Chapter:
(p.1) 1 Introduction
Source:
Criminal Justice and Taxation
Author(s):

Peter Alldridge

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198755838.003.0001

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

Oxford Scholarship Online requires a subscription or purchase to access the full text of books within the service. Public users can however freely search the site and view the abstracts and keywords for each book and chapter.

Please, subscribe or login to access full text content.

If you think you should have access to this title, please contact your librarian.

To troubleshoot, please check our FAQs , and if you can't find the answer there, please contact us .