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Article(print)#22012
Fraude fiscale: l'intolérable transgression
In: Forum: revue théorique de Force Ouvrière, Issue 3, p. 76-81
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Article(print)#52009
Justice - Marabout, diamants et fraude fiscale
In: Jeune Afrique, Issue 2510, p. 39
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Article(electronic)#6April 1, 2007
Fraude fiscale : au moins 2,3 % du PIB
In: Alternatives Économiques, Volume 257, Issue 4, p. 60-60
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Article(electronic)#9July 8, 2014
Fraude fiscale : une régulation à deux vitesses
In: Projet: civilisation, travail, économie, Volume 341, Issue 4, p. 23-30
ISSN: 2108-6648
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Article(electronic)#102009
Fraude fiscal y lavado de capitales (Tax Fraud and Money Laundering)
In: Politica Criminal, Volume 4, Issue N°7
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Article(electronic)#112007
1932 : l'affaire des fraudes fiscales et le gouvernement Herriot
In: L' économie politique: revue trimestrielle, Volume 33, Issue 1, p. 89
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Article(electronic)#12December 31, 1973
El fraude fiscal. Una aproximación realista al problema
In: Revista de fomento social, p. 385-392
ISSN: 2695-6462
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Article(electronic)#13June 30, 1971
La religión y el fraude fiscal en España
In: Revista de fomento social, p. 137-148
ISSN: 2695-6462
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Open Access#142020
La estimación objetiva del IRPF y el fraude fiscal
In: http://hdl.handle.net/2445/175238
Treballs Finals del Màster Oficial de Comptabilitat i Fiscalitat, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2019-2020, Tutor: Alberto Heras Oliver ; El presente trabajo tiene el objetivo de analizar en profundidad el sistema de estimación objetiva previsto por el ordenamiento jurídico español en el ámbito de la determinación de la base imponible de los rendimientos de actividades económicas en el IRPF y su interacción con el fraude fiscal a lo largo de su trayectoria en nuestra normativa. Se analiza su evolución desde su aparición en el sistema tributario, las medidas legislativas que se han ido introduciendo para combatir el fraude fiscal en el sistema y el juicio de diversos autores respecto a la restricción o eliminación del régimen. Finalmente, se realiza una comparativa de nuestro sistema respecto a los regímenes establecidos en los sistemas francés e italiano, con la finalidad de conocer su funcionamiento, sus características y su relación con el fraude, para concluir si el legislador se debería plantear su aplicación en el impuesto u optar por una reestructuración del mismo.
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Article(electronic)#15
Tax Fraud and Money Laundering (Fraude Fiscal y Lavado de Capitales)
In: Politica Criminal, No. 7, 2009
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