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Univerzitní repozitář Masarykovy univerzity
Article . 2018
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https://doi.org/10.15290/oolsc...
Article . 2018 . Peer-reviewed
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Juridical Institute of “Fiscal Repentant”

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2018 Czech Republic Publisher:Temida 2Journal:Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings)
Authors: Bartes Richard;

doi: 10.15290/oolscprepi.2018.58

Juridical Institute of “Fiscal Repentant”

Abstract

The article presents the French juridical institute of "fiscal repentant" in the context of the fight against tax evasions. The implementation of new organs and the system of sanctions are related to the mentioned juridical institute. The article is conceived interdisciplinary, it deals with issues of the French financial criminal law, part of the section of the French public finances.

Country
Czech Republic
Related Organizations
Keywords

fiscal repentant; tax law; tax evasions; tax amnesty

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    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    		 Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
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    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    		 Average
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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
bronze