Autor: Gyula STOTZ

Publicat în: Journal Of Eastern European Criminal Law no. 2/2016

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Abstract: The corruption of the tax authority from the practice of large taxation. I described the specific tax authority corruption that is inseparable from the successful budgetary fraud patterns, on the basis of realised risks and true corruption cases. As long as based on the underlying principle of legal equality, legal aid and supportive expertise can be bought, we do not feel the effect of corruption. As in this system the social contract is secretly overruled and superiorly damaged by personal interest, even disguised as group interest, all kinds of justice – and here I mean the ‘existing justice’ of the tax-levying government – falls prey to individual interest. Then the objective justice becomes the justice of those who paid for their place in this protected zone, for this immunity, and compared to them, everyone else becomes deprived, or at least robbed of their justice.

Keywords: coruption; deviancies in taxation; budgetary fraud; reproductive budgetary fraud; productive budgetary fraud;