Apgaulingas buhalterinės apskaitos tvarkymas kaip mokesčių vengimo būdas: administracinė ir baudžiamoji atsakomybė.
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The fraudulent management of finance accounting is one of the most common means of tax evasion. The legal acts of Lithuania lay criminal and administrative responsibility for this infringement. However the legal acts are not harmonized with each other, there is no clear division between different kinds of responsibility. In order to avoid the consequences of gaps of the laws, there is a need to pay reasonable attention to the issues concerning the administrative and criminal responsibility for the infringements of tax evasion. There is a need to form logical and harmonized system of means of responsibility which could help to react to the threats to state’s and societies and every person’s financial interests on time. The criminal and administrative responsibilities are not harmonized with each other and therefore some problems occur. One of the problems is that the dispositions of parts 3 and 5 of article 173’ of Code of Infringements of Administrative Law of Republic of Lithuania (CIAL) establish the situation where the scope of administrative infringement collides with scope of criminal act creating the competition between administrative and criminal responsibility. Thai means that the analogical infringement could fall under either administrative or criminal responsibility. In order to harmonize criminal and administrative norms in this field, there is need to remove the indication of exact amounts of money which offenders are trying to avoid from the dispositions of parts 3 and 5 of article 173’ of CIAL.
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