Browsing by Author "Ghilimutdinov, Nina"

Now showing 1 - 4 of 4

Aspecte privind fapta de evaziune fiscală și tendințele legislative pentru contracararea acesteia în spațiul european
(CEP USM, 2024) Cuttone, Vicenzo; Ghilimutdinov, Nina
Tax evasion has become a serious problem for any state, the consequences of which seriously affect its social and economic life. At the macroeconomic level, this phenomenon leads to insufficient cash flow for budgets, both at the national and local levels. The main methods of committing this act are: non-declaration of income, the real concealment of financial sources, transfers to off-shores, tax havens, as well as the identification of loopholes in the tax legislation that allow avoiding the establishment and payment of taxes. The legislation is constantly being modernized, the latest changes prohibiting the employees of the Tax Service to conduct the criminal investigation, having its own officers. The European Union is concerned about this phenomenon, so the Member States have a fairly strong legal framework to counter tax evasion.
CONTRABANDA OBIECTELOR FAUNEI PE TERITORIUL VAMAL AL REPUBLICII MOLDOVA
(CEP USM, 2022) Ghilimutdinov, Nina
In this article we talk about the smuggling of wildlife on the customs territory of the RM. We approach the smuggling of wildlife objects through the prism of two hypotheses. The first is the situation in which animals are the material object of the crime, and the second situation is when animals are the means of committing it. We will present from the ways of hiding animals when they are an object and a means of committing them.
Reflecții și considerațiuni asupra statutului legal al animalelor de companie în statele europene și Republica Moldova
(CEP USM, 2024) Prinzivalli, Valentina; Ghilimutdinov, Nina
Animals are the beings that have the greatest affection and attachment towards man, but their legal status is not well established in any legislation of the world. In recent years we see considerable progress in attributing to animals higher rights than other creatures and life, due to close feelings with man. Germany, Italy, Spain, France and other states on the European continent have enshrined the rights of animals in the Constitution, declaring them beings with emotions, protecting and guaranteeing their right to life and decent living conditions. Everyone, even constitutional norms are violated and various illegalities are committed such as raising and breeding animals or smuggling them, as well as aggression towards them. In the chapter on animal protection, the Republic of Moldova still has work to do, as they do not have a specific status in the civil code. However, by harmonizing national legislation with international acts, considerable improvements are made.
Reglementarea juridică a evaziunii fiscale în legislaţia Republicii Moldova
(CEP USM, 2024) Ghilimutdinov, Nina
In this article we discuss about the crime of tax evasion committed by individuals and legal entities. We will refer to the reasons that contribute to the commission of this crime. We are talking about the new changes by which the fiscal body was endowed with the right to carry out criminal prosecution. We will present some proposals to combat tax evasion.