Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law

New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996

Victoria University of Wellington Legal Research Paper No. 12/2012

17 Pages Posted: 13 May 2010 Last revised: 13 Apr 2015

See all articles by John Prebble KC

John Prebble KC

Victoria University of Wellington, Te Herenga Waka - Faculty of Law; Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien; University of Notre Dame Australia - School of Law

Date Written: 1996

Abstract

Tax evasion is where a taxpayer declares a smaller income in his or her return, by mistake or by fraud. Evasion can be either innocent or fraudulent. Innocent evasion may lead to reassessment, fraudulent may lead to criminal prosecution as well as reassessment. Evasion is addressed in the Tax Administration Act 1994; and serious cases can be penalised under the Crimes Act 1961 section 229A(b). Avoidance is where taxpayers construct their affairs so as to minimise tax or maximise deductions. The Income Tax Act 1994 sets out a statutory anti-avoidance rule. Some cases of tax avoidance may also amount to evasion.

Keywords: Income Tax, Income Tax Act 1994, Tax Evasion, Tax Avoidance, Tax Mitigation, Fraudulent Evasion, Innocent Evasion, Shams, Criminal Law, Crimes Act 1961

JEL Classification: K34

Suggested Citation

Prebble KC, John, Criminal Law, Tax Evasion, Shams, and Tax Avoidance: Part I – Tax Evasion and General Doctrines of Criminal Law (1996). New Zealand Journal of Taxation Law and Policy, Vol. 2, pp. 3-16, 1996, Victoria University of Wellington Legal Research Paper No. 12/2012, Available at SSRN: https://ssrn.com/abstract=1593340

John Prebble KC (Contact Author)

Victoria University of Wellington, Te Herenga Waka - Faculty of Law ( email )

PO Box 600
Wellington, 6140
New Zealand
+64 4 463 6311 (Phone)
Papers Indexed at HOME PAGE (Fax)

HOME PAGE: http://www.victoria.ac.nz/law/staff/prebble-scholarly.aspx

Institut für Österreichisches und Internationales Steuerrecht, Wirtschaftsuniversität Wien ( email )

Welthandelsplatz 1
Vienna, Wien 1020
Austria

University of Notre Dame Australia - School of Law

Sydney Campus, New South Wales
Australia

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
495
Abstract Views
3,162
Rank
105,299
PlumX Metrics