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Operational Activities in Combating Crime in the Field of Tax and Customs
Study Course Description
Course Description Statuss:Approved
Course Description Version:7.00
Study Course Accepted:02.02.2024 12:29:41
| Study Course Information | |||||||||
| Course Code: | JF_483 | LQF level: | Level 7 | ||||||
| Credit Points: | 2.00 | ECTS: | 3.00 | ||||||
| Branch of Science: | Law | Target Audience: | Law | ||||||
| Study Course Supervisor | |||||||||
| Course Supervisor: | Tatjana Jukna | ||||||||
| Study Course Implementer | |||||||||
| Structural Unit: | Faculty of Social Sciences | ||||||||
| The Head of Structural Unit: | |||||||||
| Contacts: | Dzirciema street 16, Rīga, szf rsu[pnkts]lv | ||||||||
| Study Course Planning | |||||||||
| Full-Time - Semester No.1 | |||||||||
| Lectures (count) | 6 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 12 | ||||
| Classes (count) | 6 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 12 | ||||
| Total Contact Hours | 24 | ||||||||
| Part-Time - Semester No.1 | |||||||||
| Lectures (count) | 3 | Lecture Length (academic hours) | 2 | Total Contact Hours of Lectures | 6 | ||||
| Classes (count) | 2 | Class Length (academic hours) | 2 | Total Contact Hours of Classes | 4 | ||||
| Total Contact Hours | 10 | ||||||||
| Study course description | |||||||||
| Preliminary Knowledge: | Knowledge of Financial and Tax Law. | ||||||||
| Objective: | To provide students with theoretical knowledge and develop practical skills in operational activities in the prevention and solving of economic crime in the field of tax and customs. | ||||||||
| Topic Layout (Full-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Crime in the field of public revenue. Brief criminal law background. | Lectures | 1.00 | auditorium | |||||
| 2 | Customs law | Lectures | 1.00 | auditorium | |||||
| 3 | Specifics of the investigation of excise fraud crimes. | Classes | 1.00 | computer room | |||||
| 4 | Specifics of the fight against smuggling of narcotic substances, psychotropic substances and precursors. | Classes | 1.00 | computer room | |||||
| 5 | International cooperation against customs crime | Lectures | 1.00 | auditorium | |||||
| 6 | The peculiarities and specifics of criminal investigations into crimes committed in the field of state revenue. | Lectures | 1.00 | auditorium | |||||
| 7 | Tax avoidance (corporate income tax, personal income tax, mandatory payments of State social insurance) | Classes | 1.00 | computer room | |||||
| 8 | VAT fraud and carousel schemes. Reverse VAT. | Classes | 1.00 | computer room | |||||
| 9 | Cross-border crime in carousel schemes. | Lectures | 1.00 | auditorium | |||||
| 10 | Identification and analysis of information on companies at risk. | Classes | 1.00 | computer room | |||||
| 11 | Money laundering in tax cases – parallel financial investigations. | Lectures | 1.00 | auditorium | |||||
| 12 | Digital economy and tax avoidance | Classes | 1.00 | computer room | |||||
| Topic Layout (Part-Time) | |||||||||
| No. | Topic | Type of Implementation | Number | Venue | |||||
| 1 | Crime in the field of public revenue. Brief criminal law background. | Lectures | 0.50 | auditorium | |||||
| 2 | Customs law | Lectures | 0.50 | auditorium | |||||
| 3 | Specifics of the investigation of excise fraud crimes. | Classes | 0.50 | computer room | |||||
| 4 | Specifics of the fight against smuggling of narcotic substances, psychotropic substances and precursors. | Classes | 0.25 | computer room | |||||
| 5 | International cooperation against customs crime | Lectures | 0.50 | auditorium | |||||
| 6 | The peculiarities and specifics of criminal investigations into crimes committed in the field of state revenue. | Lectures | 0.50 | auditorium | |||||
| 7 | Tax avoidance (corporate income tax, personal income tax, mandatory payments of State social insurance) | Classes | 0.25 | computer room | |||||
| 8 | VAT fraud and carousel schemes. Reverse VAT. | Classes | 0.50 | computer room | |||||
| 9 | Cross-border crime in carousel schemes. | Lectures | 0.50 | auditorium | |||||
| 10 | Identification and analysis of information on companies at risk. | Classes | 0.25 | computer room | |||||
| 11 | Money laundering in tax cases – parallel financial investigations. | Lectures | 0.50 | auditorium | |||||
| 12 | Digital economy and tax avoidance | Classes | 0.25 | computer room | |||||
| Assessment | |||||||||
| Unaided Work: | During the classes, students solve situations and cases on the topic of the class. When analysing the cases and taking the final examination, the student will demonstrate their theoretical skills and be encouraged to apply their knowledge in practice. After the case solutions are submitted, they are discussed with the lecturer and colleagues. In order to prepare for solving cases, students must independently consult the literature and regulatory enactments indicated by the lecturer. The final examination consists of theoretical questions (multiple choice and open questions) and mini cases. In order to evaluate the quality of the study course as a whole, the student must fill out the study course evaluation questionnaire on the Student Portal. | ||||||||
| Assessment Criteria: | Situation and case analysis – 35%; Activity and preparedness during classes – 20%; Final examination (test) – 45%. | ||||||||
| Final Examination (Full-Time): | Exam (Written) | ||||||||
| Final Examination (Part-Time): | Exam (Written) | ||||||||
| Learning Outcomes | |||||||||
| Knowledge: | Upon successful completion of the study course, the student: - is familiar with the specifics of the regulatory framework and practice of operational activities in the field of tax and customs crime; - orients in the sources of usable information and the possibilities of application thereof; - analyses problem situations in the field of tax and customs crime and chooses the most appropriate solution. | ||||||||
| Skills: | Upon successful completion of the study course, the student: - applies the specifics of the relevant regulatory framework for the investigation, solving and prevention of tax and customs crime; - assesses the coverage of tax and customs crimes through operational activities; - selects appropriate operational tactics for the investigation, solving and prevention of tax and customs crime. | ||||||||
| Competencies: | Upon successful completion of the study course, the student is able: - to investigate tax and customs crime, selecting and applying appropriate operational tactics; - to evaluate and improve investigative methods in their professional activity; - to initiate and formulate amendments to improve tax and customs legislation. | ||||||||
| Bibliography | |||||||||
| No. | Reference | ||||||||
| Required Reading | |||||||||
| 1 | Muitas likums. Latvijas Republikas likums. Latvijas Vēstnesis, 119, 21.06.2016. | ||||||||
| 2 | Eiropas Savienības muitas kodekss. Eiropas Savienības Oficiālais Vēstnesis. Pieejams tiešsaistē. | ||||||||
| 3 | Konvencija, kas izstrādāta, pamatojoties uz līguma par Eiropas Savienību K3.pantu, par savstarpēju palīdzību un sadarbību muitas pārvalžu starpā (Neapoles II konvencija). Starptautisks dokuments. Latvijas Vēstnesis", 69, 01.05.2004. (akceptējams izdevums) | ||||||||
| 4 | Operatīvās darbības likums. Latvijas Republikas likums. Latvijas Vēstnesis, 131, 30.12.1993. (akceptējams izdevums) | ||||||||
| 5 | Fighting Tax Crime: The Ten Global Principle. 2017. OECD | ||||||||
| 6 | Lieljuksis, A. 2021. Operatīvās darbības tiesiskās un praktiskās problēmas. Rīga: Rīgas Stradiņa universitāte | ||||||||
| 7 | Panayi, HJI C. 2020. Research Handbook on European Union Taxation Law. Werner Haslehner. | ||||||||
| 8 | Tofan, M. 2022. Tax Avoidance and European Law: Redesigning Sovereignty Through Multilateral Regulation. Routledge | ||||||||
| 9 | Lieljuksis, A. 2006. Noziedzīgi iegūtu līdzekļu legalizācijas apkarošana. Rīga: Latvijas Policijas akadēmija (akceptējams izdevums) | ||||||||
| Additional Reading | |||||||||
| 1 | Kavalieris A., Makans L., 2008. Ievads kriminālmeklēšanā. Rīga, Latvijas Policijas akadēmija | ||||||||
| 2 | Frunza, M-C. 2019. Value Added Tax Fraud. Routledge | ||||||||
| 3 | Panayi, HJI C. 2018. Advanced Issues in International and European Tax Law. Hart Publishing | ||||||||
| Other Information Sources | |||||||||
| 1 | Nodokļi. Pārskats par ES Padomes un Eiropadomes darbu nodokļu jomā. Pieejams tiešsaistē. | ||||||||
| 2 | Noziedzīgu nodarījumu ekonomikas un finanšu jomā izmeklēšanu un iztiesāšanu kavējošo faktoru izvērtējums. 2021. Valsts kontrole. | ||||||||
| 3 | Valsts noslēpumu saturoši operatīvās darbības veikšanas materiāli | ||||||||
