Ultima ratio Principle in the Criminalization of Tax Evasion
Articles
Martynas Dobrovolskis
Vilnius University, Lithuania
Published 2020-04-05
https://doi.org/10.15388/Teise.2020.114.4
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Keywords

tax evasion
tax avoidance
criminal law
criminalization

How to Cite

DobrovolskisM. (2020) “Ultima ratio Principle in the Criminalization of Tax Evasion”, Teisė, 1140, pp. 71-84. doi: 10.15388/Teise.2020.114.4.

Abstract

This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and international legal regulation, case law and criminal law doctrine.

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