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