Διοικητικές και ποινικές κυρώσεις στη φορολογική νομοθεσία : συγκριτική μελέτη του ν.2523/1997 με το ν.4174/2013 (όπως ισχύει)
Νοταρά - Μπαφίτη, Μαρία
KeywordsΦορολογική νομοθεσία ; Φορολογική παραβατικότητα ; Διοικητικές κυρώσεις ; Ποινικές κυρώσεις ; Πρόστιμα ; Administrative sanctions ; Criminal sanctions ; Fines
The present paper is entitled “Administrative and criminal penalties in the tax law. Comparative study of L.2523/1997 and L.4174/2013”. Its objective is to present a guide for the tax crime law, applied in Greece, and also to provide information to those who want to learn about this subject. Specifically, the structure of the thesis is as follows: The first chapter is an overview of the new and old legislative framework on tax administrative and criminal sanctions, the distinction between penalties and also the purpose of their enforcement. The theoretical basis of the comparative study is discussed in chapter 2, while examples are presented in diagrams related to penalties for violations of L.4174 / 2013 and L.2523/ 1997. The third chapter includes information about the tax penalties applicable in other countries, particularly in Canada and Ireland. In the fourth chapter of the thesis, we present research data held in Attica. The investigation led to interesting conclusions regarding the attitude of the respondents towards the imposition of tax penalties. We concluded that the professional status of the respondents affects significantly their position towards the issues involved. The thesis is completed with the quote of conclusions and proposals.