Saprātīga termiņa saturs un ietekme krimināllietās par noziedzīgiem nodarījumiem nodokļu jomā
Date
2022
Authors
Freiberga, Kristiāna Annija
Journal Title
Journal ISSN
Volume Title
Publisher
Latvijas Universitāte
Abstract
Maģistra darba tēma “Saprātīga termiņa saturs un ietekme krimināllietās par noziedzīgiem nodarījumiem nodokļu jomā” sniedz vispārīgu izpratni par tiesību uz kriminālprocesa pabeigšanu saprātīgā termiņā tvērumu un to ietekmi kriminālprocesos par noziedzīgiem nodarījumiem nodokļu jomā. Ilgstošie kriminālprocesi ir bijuši īpaši aktuāli gan sabiedrībā, gan juristu vidū, jo ilgstoši neatrisinātas krimināltiesiskās attiecības rada tiesisko nenoteiktību kriminālprocesā iesaistītajām personām, rada iespaidu par valsts amatpersonu profesionalitātes trūkumu un nepienācīgo attieksmi pret noziedzības apkarošanu. Ātra un efektīva kriminālprocesa norise ne tikai atrisina konkrētās krimināltiesiskās attiecības, bet kopumā apkaro ēnu ekonomiku, kurai ir būtiska ietekme uz valsts attīstību un sabiedrības labklājību.
The Master’s thesis “Content and impact of a reasonable time in criminal cases about criminal offences in area of taxation” provides a general insight into the scope of the right to the completion of criminal proceedings in a reasonable term and its effect in criminal proceedings regarding criminal offences in the area of taxation. The lengthy criminal proceedings have been especially relevant among the general public and lawyers, because criminal legal relations that are not resolved for an extended period of time create legal uncertainty to persons involved in criminal proceedings, as well as creates the impression that public officials lack professionality inadequate attitude towards the fight against crime. Prompt and effective progress of criminal proceedings not only solves the specific criminal legal relations but also fights against the shadow economy which has a significant effect on the development of the country and the well-being of society.
The Master’s thesis “Content and impact of a reasonable time in criminal cases about criminal offences in area of taxation” provides a general insight into the scope of the right to the completion of criminal proceedings in a reasonable term and its effect in criminal proceedings regarding criminal offences in the area of taxation. The lengthy criminal proceedings have been especially relevant among the general public and lawyers, because criminal legal relations that are not resolved for an extended period of time create legal uncertainty to persons involved in criminal proceedings, as well as creates the impression that public officials lack professionality inadequate attitude towards the fight against crime. Prompt and effective progress of criminal proceedings not only solves the specific criminal legal relations but also fights against the shadow economy which has a significant effect on the development of the country and the well-being of society.
Description
Keywords
Juridiskā zinātne , kriminālprocesuālie termiņi , saprātīgs termiņš , noziedzīgi nodarījumi nodokļu jomā , valsts atbildība , tiesību aizsardzības mehānismi