Crimes directly related to the imposition, collection, and payment of taxes. There are two types of tax offenses: tax harm and tax evasion. The former refers to acts that violate the obligation to cooperate with taxation (such as filing tax returns) and acts that obstruct duties (such as the exercise of the right to question and inspect). Tax offenses are punishable by imprisonment or fines under the National Tax Collection Act, etc. Source : Heibonsha Encyclopedia About MyPedia Information |
租税の賦課・徴収・納付に直接関連する犯罪。租税危害犯と脱税犯がある。前者は,課税上の協力(申告など)義務に違反する行為と職務(質問検査権の行使など)を妨害する行為をいう。租税犯は国税徴収法等により懲役・罰金等の刑を科される。
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