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題名 | 從數位經濟下逃漏稅手法論防制洗錢之對策=On the Countermeasures of Preventing Money Laundering from the Method of Tax Evasion under the Digital Economy |
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作者 | 梁建道; | 書刊名 | 交大法學評論 |
卷期 | 12 2023.03[民112.03] |
頁次 | 頁131-161 |
分類號 | 585.73 |
關鍵詞 | 數位經濟; 洗錢; 稅務犯罪; 逃漏稅; 虛擬貨幣; Digital economy; Money laundering; Tax crime; Tax evasion; Virtual currency; |
語文 | 中文(Chinese) |
中文摘要 | 因為資訊與通信科技(Information and Communication Technology)突破 式的發展,促成了數位經濟的實現,數位經濟除在商業模式展現其多元化之 面貌外,更在支付方法上提供多樣化的選擇,除傳統的線上轉帳、提款機轉 帳、信用卡付款外,新型態例如超商條碼、超商代碼、超連結提供 QR 碼、 虛擬貨幣交易等,一個洗錢計畫通常會附帶逃漏稅捐的結果。 本文首先分析洗錢行為與逃漏稅行為的共通性要素與常見的洗錢判斷指 標,接續從實務角度觀察常見之稅務犯罪態樣,並說明數位經濟下稅務洗錢 犯罪之特色,最後嘗試提出可能之解決方案。 |
英文摘要 | The breakthrough development of information and communication technolo- gy has contributed to the realization of the digital economy. Besides online trans- fers, ATM transfers, and credit card payments, new forms such as supermarket bar- codes, supermarket codes, QR codes provided by hyperlinks, virtual currency transactions, etc., a money laundering plan usually comes with the result of tax evasion. This article first, analyzes the common elements of money laundering behav- ior and tax evasion behavior and common money laundering judgment indicators, continues to observe common tax crimes from a practical perspective, and explains the characteristics of tax money laundering crimes in the digital economy, and fi- nally tries to propose possible solutions. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。