| 000 -LEADER |
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| fixed length control field |
02890nam a22002897a 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20190716111446.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
160621b xxu||||| |||| 00| 0 eng d |
| 040 ## - CATALOGING SOURCE |
|---|
| Transcribing agency |
University of Cebu-Banilad |
| Original cataloging agency |
University of Cebu-Banilad |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
|---|
| Personal name |
Bautista, Anna Marie M. |
| 245 ## - TITLE STATEMENT |
|---|
| Title |
The evasive conviction : |
| Remainder of title |
a diagnostic review of the criminal prosecution of tax evasion in the Philippines / |
| Statement of responsibility, etc |
Anna Marie M. Bautista. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
|---|
| Place of publication, distribution, etc |
Cebu City : |
| Date of publication, distribution, etc |
2016. |
| Name of publisher, distributor, etc |
University of Cebu, |
| 300 ## - PHYSICAL DESCRIPTION |
|---|
| Extent |
49 leaves ; |
| Dimensions |
31 cm. |
| 336 ## - CONTENT TYPE |
|---|
| Source |
rdacontent |
| Content type term |
text |
| 337 ## - MEDIA TYPE |
|---|
| Source |
rdamedia |
| Media type term |
unmediated |
| 338 ## - CARRIER TYPE |
|---|
| Source |
rdacarrier |
| Carrier type |
volume |
| 501 ## - WITH NOTE |
|---|
| With note |
Thesis (Degree of Juris Doctor) -- University of Cebu-Banilad, 2016. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE |
|---|
| Bibliography, etc |
Includes bibliographical references (leaves 46-49). |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
Summary: Taxes are the lifeblood of any nation. Their prompt and certain availability is an imperative need to ensure the continued existence of the government. Thus, taxes should be collected without necessary hindrance. Tax evasion is a problem, not only in the Philippines but also in other states. In fact, it is widely recognized as a global issue that requires global solutions. Each country employs its own strategies and techniques to help detect possible tax fraud, prosecute the perpetrators, and penalize the convicted felons. The detection of tax evasion may not be an issue in the Philippines, owing to the proactive and commendable efforts of the Bureau of Internal Revenue in calling out potential evaders. It's prosecution, however, leaves much to be desired. The primary objective of criminal prosecution is to create a maximum deterrent effect on the taxpaying public that tax evasion is a crime, and those who are not compliant with their tax obligations will be caught and punished. The present BIR Commissioner Kim Henares may have created an image of herself as the watchdog of high-income earners, but the low success rate in convicting tax evaders might show that it is just all bark, but no bite. This paper will look into the process of prosecuting tax evasion cases here in the Philippines, and compare it with the procedure employed in the United States. It will then determine the factors that cause the delay in our proceedings and dismissal of the charges. This research will also examine the methods utilized by the United States, which result in favorable results in their tax evasion cases, and study if these good practices may be simulated to alleviate our poor performance. The end goal of the study is to find and suggest solutions that will hopefully lead to the better and faster resolution of tax evasion. |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
Law |
| Subject Category |
Law |
| 541 ## - IMMEDIATE SOURCE OF ACQUISITION NOTE |
|---|
| Deans/Chairperson |
|
| Department |
Law |
| Subject Category |
Law |
| 546 ## - LANGUAGE NOTE |
|---|
| Language note |
English |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Type of record |
Thesis |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Jia[new] |
| Date encoded |
06/21/2016 |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) |
|---|
| Encoded by |
Aillen[checked] |
| Date encoded |
07/16/2016 |
