NCJ Number
37261
Journal
Kriminalistik Volume: 30 Issue: 9 Dated: (SEPTEMBER 1976) Pages: 289-394
Date Published
1976
Length
6 pages
Annotation
DESPITE ENORMOUS LOSSES TO SOCIETY, MOST TAX FRAUD OFFENDERS GO UNDETECTED OR UNPUNISHED IN WEST GERMANY DUE TO TOLERANT PUBLIC ATTITUDES AND INADEQUATE GOVERNMENT EXAMINATION AND PROSECUTION OF TAX RETURNS AND CASES.
Abstract
THE ARTICLE URGES PUBLIC EDUCATION CONCERNING THE SERIOUS SOCIAL CONSEQUENCES OF THE WIDESPREAD OFFENSE. ALSO URGED IS HAVING TAX COLLECTION AGENCIES WORK IN CLOSE COOPERATION WITH THE STATE PROSECUTORS' OFFICES AND INCREASING PERSONNEL TRAINED IN CRIMINAL TAX LAW. --IN GERMAN