COMPARATIVE ANALYSIS OF THE PREVENTION OF TAX EVASION THROUGH LAWS IN NIGERIA AND THE EU / (Kayıt no. 291617)
[ düz görünüm ]
| 000 -BAŞLIK | |
|---|---|
| Sabit Uzunluktaki Kontrol Alanı | 02580nam a22002897a 4500 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | KOHA |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20231101125558.0 |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 231101d2023 cy ||||| m||| 00| 0 eng d |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | CY-NiCIU |
| Kataloglama Dili | eng |
| Çeviri Kurumu | CY-NiCIU |
| Açıklama Kuralları | rda |
| 041 ## - DİL KODU | |
| Metin ya da ses kaydının dil kodu | eng |
| 090 ## - Yerel Tasnif No | |
| tasnif no | YL 3127 |
| Cutter no | M43 2023 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Michael, Daniel Ifechi |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | COMPARATIVE ANALYSIS OF THE PREVENTION OF TAX EVASION THROUGH LAWS IN NIGERIA AND THE EU / |
| Sorumluluk Bildirimi | DANIEL IFECHI MICHAEL; SUPERVISOR: ASST. PROF. DR. HASSAN ORAL |
| 264 ## - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023 |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | v, 82 sheets; |
| Boyutları | 31 cm. |
| Birlikteki Materyal | 1 CD-ROM |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type term | text |
| Content type code | txt |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type term | unmediated |
| Media type code | n |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type term | volume |
| Carrier type code | nc |
| 502 ## - TEZ NOTU | |
| Tez Notu | Thesis (LLM) - Cyprus International University. Institute of Graduate Studies and Research International Law Department |
| 504 ## - BİBLİYOGRAFİ NOTU | |
| Bibliyografi Notu | Includes bibliography (sheets 75-82) |
| 520 ## - ÖZET NOTU | |
| Özet notu | ABSTRACT<br/>The global economy has continued to suffer losses of revenues due to leakages caused <br/>by the activities of tax criminals through tax evasion. The last few decades with notable <br/>financial crises worsened the situation as many countries’ economies struggled, <br/>leaving the states with no alternative than paying more attention to all possible revenue <br/>sources and blocking tax leakages. This led to incredible tax evasion scandals which <br/>led to a call for a targeted fight against tax evasion.<br/>Different tax jurisdictions have adopted different approaches in the fight against tax <br/>evasion with some countries and unions such as the European Union adopting <br/>cooperative legal measures for tax evasion prevention.<br/>In view of the above challenges confronting the countries’ tax system, authorities and <br/>governments, this research work aims to analyse and compare the different laws and <br/>legislation enacted by Nigeria and the EU to prevent tax evasion in their systems. The <br/>work examines and compares the judicial approaches in applying the laws to stop tax <br/>evasion. The research also analysed the burden of proof required to convict a taxpayer <br/>for tax evasion in Nigeria and different EU states. The thesis provides insight into <br/>efficient legal measures adopted by different tax jurisdictions in combating the menace <br/>as recommendations for both Nigeria and the EU on how to improve in the fight against <br/>tax evasion.<br/> |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Taxation |
| Alt başlık biçimi | Dissertations, Academic |
| Genel Alt Konu | Law and legislation |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Tax evasion |
| Alt başlık biçimi | Dissertations, Academic |
| 650 #0 - KONU BAŞLIĞI EK GİRİŞ - KONU TERİMİ | |
| Konusal terim veya coğrafi ad | Tax evasion |
| Alt başlık biçimi | Dissertations, Academic |
| Genel Alt Konu | Law and legislation |
| 700 1# - EK GİRİŞ - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Oral, Hassan |
| İlişkili Terim | supervisor |
| 942 ## - EK GİRİŞ ÖGELERİ (KOHA) | |
| Sınıflama Kaynağı | Dewey Onlu Sınıflama Sistemi |
| Materyal Türü | Thesis |
| Geri Çekilme Durumu | Kayıp Durumu | Sınıflandırma Kaynağı | Kredi için değil | Koleksiyon Kodu | Kalıcı Konum | Mevcut Konum | Raf Yeri | Kayıt Tarih | Source of acquisition | Yer Numarası | Demirbaş Numarası | Son Görülme Tarihi | Fatura Tarihi | Materyal Türü | Genel / Bağış Notu | Toplam Ödünçverme |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Onlu Sınıflama Sistemi | Tez Koleksiyonu | CIU LIBRARY | CIU LIBRARY | Tez Koleksiyonu | 01.11.2023 | Bağış | YL 3127 M43 2023 | T3508 | 01.11.2023 | 01.11.2023 | Thesis | International Law Department | ||||
| Dewey Onlu Sınıflama Sistemi | CIU LIBRARY | CIU LIBRARY | Görsel İşitsel | 01.11.2023 | Bağış | YL 3127 M43 2023 | CDT3508 | 01.11.2023 | 01.11.2023 | Suppl. CD | International Law Department |