Evasion of taxes and other levies in sport

In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations of tax obligations, and then within the crimi...

Full description

Bibliographic Details
Main Authors:	Lucija Sokanović, Zoran Šinković, Matko Pajčić
Format:	Article
Language:	English
Published:	Pravni fakultet Sveučilišta u Splitu 2012-01-01
Series:	Zbornik Radova Pravnog Fakulteta u Splitu
Subjects:	taxes and other levies sport evasion taxpayer criminal responsibility
Online Access:	http://hrcak.srce.hr/file/138942

id	doaj-9260c9bded954d268609d3027c51e461
record_format	Article
spelling	doaj-9260c9bded954d268609d3027c51e4612020-11-24T23:14:34ZengPravni fakultet Sveučilišta u Splitu Zbornik Radova Pravnog Fakulteta u Splitu0584-90631847-04592012-01-01494803830Evasion of taxes and other levies in sportLucija SokanovićZoran ŠinkovićMatko PajčićIn this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations of tax obligations, and then within the criminal liability - detailed analysis of offenders of this crime, objective characteristics, treatment with the goal of full or partial tax avoidance and guilt with some legal solutions of Germany, Austria and Switzerland and the changes in the regulation of the new Penal Codehttp://hrcak.srce.hr/file/138942taxes and other leviessportevasiontaxpayercriminal responsibility
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Lucija Sokanović Zoran Šinković Matko Pajčić
spellingShingle	Lucija Sokanović Zoran Šinković Matko Pajčić Evasion of taxes and other levies in sport Zbornik Radova Pravnog Fakulteta u Splitu taxes and other levies sport evasion taxpayer criminal responsibility
author_facet	Lucija Sokanović Zoran Šinković Matko Pajčić
author_sort	Lucija Sokanović
title	Evasion of taxes and other levies in sport
title_short	Evasion of taxes and other levies in sport
title_full	Evasion of taxes and other levies in sport
title_fullStr	Evasion of taxes and other levies in sport
title_full_unstemmed	Evasion of taxes and other levies in sport
title_sort	evasion of taxes and other levies in sport
publisher	Pravni fakultet Sveučilišta u Splitu
series	Zbornik Radova Pravnog Fakulteta u Splitu
issn	0584-9063 1847-0459
publishDate	2012-01-01
description	In this paper, the authors have investigated the tax liability of sport clubs and athletes and their criminal liability for evasion of taxes and other levies. The first presented is specificity of the tax system in the sport with concretized calculations of tax obligations, and then within the criminal liability - detailed analysis of offenders of this crime, objective characteristics, treatment with the goal of full or partial tax avoidance and guilt with some legal solutions of Germany, Austria and Switzerland and the changes in the regulation of the new Penal Code
topic	taxes and other levies sport evasion taxpayer criminal responsibility
url	http://hrcak.srce.hr/file/138942
work_keys_str_mv	AT lucijasokanovic evasionoftaxesandotherleviesinsport AT zoransinkovic evasionoftaxesandotherleviesinsport AT matkopajcic evasionoftaxesandotherleviesinsport
_version_	1725593681040244736

Evasion of taxes and other levies in sport

Similar Items