A study on the Relationship between Tax Evasion and Money Laundering

• Main Authors: Hsu, Yu-Ping, 許又蘋
• Other Authors: 盧聯生
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/x6h587

碩士 === 國立政治大學 === 會計學系 === 107 === Taiwan’s Money Laundering Control Act (MLCA) was revised and enacted in 2017 June. Predicate offences for money laundering evolved from serious crimes to specific crimes. Not only is the threshold of criminal crimes increased but more crimes are listed in the scope of offences, including tax crimes. By the tax law in our country, tax crimes refer to article 41 to 43 in Tax Collection Act. They separately penalize tax evasion, failure of tax collection or withholding and instigation or assistance of the behaviors in article 41 and 42. The purpose of MLCA before focused on prosecution of predicate offences; however, today’s MLCA aims at stabilizing financial order and facilitating the transparency of cash flow. Therefore, when it comes to money laundering, intentions of concealing or disguising is key to convictions. Even though it is not the case that criminals first commit tax crimes and then conceal or disguise the illicit income, criminals are likely to be convicted to both tax crimes and money laundering with the intention of concealing or disguising. Though new MLCA haven’t been implemented for two years and there isn’t court decision to study, this essay suggests that concrete elements of tax crimes limited to active actions are too narrow to effectively combat money laundering in our country. Tax evasion with passive action also invades the legal interests, but they only deserve tax administrative penalties, which is not reasonable and effective.