Kriminālatbildība par izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas

6533b831fe1ef96bd12995a8

RESEARCH PRODUCT

Kriminālatbildība par izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas

Kristaps Pētersons

subject

kriminālatbildība nodevas izvairīšanās krāpšana nodokļi Juridiskā zinātne

description

Bakalaura darbā tiek pētīts noziedzīgs nodarījums – izvairīšanās no nodokļu un tiem pielīdzināto maksājumu nomaksas. Darba mērķis ir noskaidrot normatīvajos aktos paredzētās atbildības par izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas priekšnoteikumus, analizēt neseno normatīvo aktu grozījumus kā arī sniegt ieteikumus normatīvo aktu uzlabojumiem. Darbs sastāv no trim nodaļām. Pirmajā nodaļā tiks vispārēji apskatīta normatīvajos aktos paredzētā juridiskā atbildība par izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas, salīdzinot administratīvās atbildības un kriminālatbildības regulējumu attiecībā uz izvairīšanos no nodokļu un tiem pielīdzināto maksājumu nomaksas. Otrajā nodaļā tiks analizēts Krimināllikuma 218. pantā paredzētā noziedzīgā nodarījuma sastāvs (objekts, priekšmets, objektīvā puse, subjekts, subjektīvā puse), padziļināti aprakstot iespējamos noziedzīgā nodarījuma priekšmetus. Savukārt trešā nodaļa ir veltīta nodokļu nomaksas un krāpšanas nodalīšanas analīzei.

year	journal	country	edition	language
2022-01-01

https://dspace.lu.lv/dspace/handle/7/58845

PEPhysical Sciences and Engineering
- PE2Fundamental Constituents of Matter
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  - PE2_8Gas and plasma physics
  - PE2_5Classical and quantum physics of gravitational interactions
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  - PE2_10Atomic, molecular physics
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  - PE10_21Earth system modelling and interactions
  - PE10_14Earth observations from space/remote sensing
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  - PE11_1Engineering of biomaterials, biomimetic, bioinspired and bio-enabled materials
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  - PE11_9Nanomaterials engineering, e.g. nanoparticles, nanoporous materials, 1D & 2D nanomaterials
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LSLife Sciences
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  - LS2_7Transcriptomics
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- LS4Physiology in Health, Disease and Ageing
  - LS4_1Organ and tissue physiology and pathophysiology
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  - LS4_3Physiology of ageing
  - LS4_2Comparative physiology
  - LS4_5Non-hormonal mechanisms of inter-organ and tissue communication
  - LS4_6Microbiome and host physiology
  - LS4_7Nutrition and exercise physiology
  - LS4_8Impact of stress (including environmental stress) on physiology
  - LS4_9Metabolism and metabolic disorders, including diabetes and obesity
  - LS4_10The cardiovascular system and cardiovascular diseases
  - LS4_11Haematopoiesis and blood diseases
  - LS4_12Cancer
  - LS4_13Other non-communicable diseases (except disorders of the nervous system and immunity-related diseases)
- LS3Cell Biology, Development, Stem Cells and Regeneration
  - LS3_4Cell junctions, cell adhesion, the extracellular matrix, cell communication
  - LS3_5Cell signalling and signal transduction, exosome biology
  - LS3_6Organelle biology and trafficking
  - LS3_7Mechanobiology of cells, tissues and organs
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  - LS3_9Cell differentiation, formation of tissues and organs
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  - LS3_11Evolution of developmental strategies
  - LS3_12Organoids
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  - LS3_14Regeneration
  - LS3_15Development of cell-based therapeutic approaches for tissue regeneration
  - LS3_17Theoretical modelling in cellular, developmental and regenerative biology
  - LS3_16Functional imaging of cells and tissues
  - LS3_1Cell cycle, cell division and growth
  - LS3_2Cell senescence, cell death, autophagy, cell ageing
- LS5Neuroscience and Disorders of the Nervous System
  - LS5_1Neuronal cells
  - LS5_3Neural development and related disorders
  - LS5_5Neural networks and plasticity
  - LS5_10Ageing of the nervous system
  - LS5_11Neurological and neurodegenerative disorders
  - LS5_12Mental disorders
  - LS5_7Sensory systems, sensation and perception, including pain
  - LS5_13Nervous system injuries and trauma, stroke
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  - LS5_16Systems and computational neuroscience (e.g. modelling, simulation, brain oscillations, connectomics)
  - LS5_18Innovative methods and tools for neuroscience
  - LS5_17Imaging in neuroscience
  - LS5_9Neural basis of cognition (e.g. learning, memory, attention, emotions, speech)
  - LS5_6Neurovascular biology and blood-brain barrier
  - LS5_8Neural basis of behaviour (e.g. sleep, consciousness, addiction)
  - LS5_4Neural stem cells
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  - LS6_1Innate immunity
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  - LS7_2Medical technologies and tools (including genetic tools and biomarkers) for prevention, diagnosis, monitoring and treatment of diseases
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  - LS7_5Applied gene, cell and immune therapies
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  - LS7_8Effectiveness of interventions, including resistance to therapies
  - LS7_9Public health and epidemiology
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  - LS7_15Medical ethics
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- LS8Environmental Biology, Ecology and Evolution
  - LS8_2Biodiversity
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  - LS8_12Microbial ecology and evolution
  - LS8_13Marine biology and ecology
  - LS8_14Ecophysiology, from organisms to ecosystems
  - LS8_15Theoretical developments and modelling in environmental biology, ecology, and evolution
- LS9Biotechnology and Biosystems Engineering
  - LS9_3Bioengineering of cells, tissues, organs and organisms
  - LS9_2Applied genetics, gene editing and transgenic organisms
  - LS9_4Microbial biotechnology and bioengineering
  - LS9_5Food biotechnology and bioengineering
  - LS9_6Marine biotechnology and bioengineering
  - LS9_7Environmental biotechnology and bioengineering
  - LS9_8Applied plant sciences, plant breeding, agroecology and soil biology
  - LS9_10Veterinary and applied animal sciences
  - LS9_9Plant pathology and pest resistance
  - LS9_11Biomass production and utilisation, biofuels
  - LS9_12Ecotoxicology, biohazards and biosafety
  - LS9_1Bioengineering for synthetic and chemical biology
SHSocial Sciences and Humanities
- SH2Institutions, Governance and Legal Systems
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  - SH1_16Quantitative economic history, economic systems, institutional economics
  - SH1_5Corporate finance; international finance
- SH3The Social World and Its Interactions
  - SH3_1Social structure, social mobility, social innovation
  - SH3_2Inequalities, discrimination, prejudice
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  - SH3_5Social attitudes and beliefs
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  - SH3_8Poverty and poverty alleviation
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  - SH3_11Digital social research
  - SH3_9Social aspects of teaching and learning, curriculum studies, education and educational policies
  - SH3_12Social studies of science and technology
  - SH3_6Social influence; power and group behaviour
- SH4The Human Mind and Its Complexity
  - SH4_1Cognitive basis of human development, developmental disorders; comparative cognition
  - SH4_2Personality and social cognition; emotion
  - SH4_3Clinical and health psychology
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  - SH4_6Learning, memory; cognition in ageing
  - SH4_7Reasoning, decision-making; intelligence
  - SH4_8Language learning and processing (first and second languages)
  - SH4_11Pragmatics, sociolinguistics, linguistic anthropology, discourse analysis
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- SH5Texts and Concepts
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  - SH5_10History of philosophy
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  - SH5_2Theory and history of literature, comparative literature
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  - SH7_2Migration
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- SH8Studies of Cultures and Arts
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