Confiscation Of Property Research Articles

Незаконные действия в отношении имущества, подвергнутого описи или аресту либо подлежащего конфискации

Introduction. Damages from crimes in 2022 (for completed and suspended criminal cases) amounted to 748.3 billion roubles. Article 312 of the Criminal Code of the Russian Federation is designed to ensure the proper functioning of the law enforcement system for the execution of punishment or compensation of damages. There are theoretical and practical problems in qualifying offences under paragraphs 1 and 2 of Article 312 of the Criminal Code of the Russian Federation. These problems increase the risk of harm to justice, and also make it difficult or impossible to execute court decisions (in enforcement proceedings), to compensate for damages caused by a crime or other offence, to carry out confiscation of property imposed by a court verdict.
 Methods. The following cognitive methods serve as a methodological basis for the study: system structural, descriptive-analytical and statistical methods, the application of which made it possible to study the crimes under Article 312 of the Criminal Code of the Russian Federation.
 Results. As a conclusion the author formulates proposals for improving the current law enforcement practice of qualification of illegal actions in relation to property subjected to inventory, seizure or confiscation.
 The author considers types of property that cannot be the subject of an offence under Article 312 of the Criminal Code of the Russian Federation. The cases when the investigated acts should be qualified under the totality of crimes - the norms in question (Art. 312 of the Criminal Code of the RF) and the relevant articles of the Special Part of the Criminal Code of the Russian Federation were revealed.

Confiscation of Property in the Context of Sanctions Policy: Legal Aspects

Western sanctions regimes show a high degree of coordination. This applies to almost all aspects of the sanctions policy, including approaches to the possibility of confiscating the property of persons subject to blocking sanctions. However, countries that support autonomous sanctions against Russia follow different paths towards the common goal. The emerging approaches to confiscation make it possible to single out two main areas of legal regulation of this issue. In the legislation of the respective country confiscation can be considered either as an instrument of sanctions legislation, or as a measure of responsibility for violating sanctions legislation. Only two countries have so far chosen to use confiscation as an independent instrument of sanctions policy: Ukraine and Canada. Perhaps the United States will join them, but at present, similar to Switzerland, they use confiscation only as part of countering illegal activities. The draft directives developed by the European Commission demonstrate the EU’s commitment not to jeopardize the obligation to protect private property and provide for the possibility of confiscation in exceptional cases as a measure of influence in the fight against criminal activity. Given the importance of protecting private property for a favorable investment climate, it is most likely that the second path will become dominant: asset confiscation will be seen only as a means of responding to violations of the laws of a country that supports autonomous sanctions.

НОВЕЛИ КРИМІНАЛЬНОГО ЗАКОНОДАВСТВА: КОЛАБОРАЦІЙНА ДІЯЛЬНІСТЬ

The article examines the concept of "collaborative activity" and analyzes the changes made to the Criminal Code of Ukraine in terms of establishing criminal liability for collaborative activity. Considering the military situation throughout the territory of Ukraine, special attention should be paid to criminal liability for collaborative activities, because the cooperation of the country's citizens with the occupiers will contribute to the overthrow of the constitutional order, the sovereignty of the country's defense capability. The proposed proper formulation of the specified concept: "Collaborative activity" is the conscious cooperation of citizens with the occupation administration, which is aimed at the Ukrainian statehood, through various interactions: transfer of material resources, propaganda, denial of armed aggression against Ukraine, voluntary occupation of positions in illegal authorities. It has been established that the amendments made to Article 55 of the Criminal Code of Ukraine provide for a punishment consisting of deprivation of the right to hold certain positions or engage in certain activities as the main or additional punishment for committing criminal offenses against the foundations of national security of Ukraine for a period of ten to fifteen years with the confiscation of property, as well as the Criminal Code of Ukraine supplemented by Article 111-1, which defines the concept of collaborationism and its forms, as well as responsibility for the commission of a criminal offense defined by the said article. It was concluded that "collaborative activity" is distinguished from "treason" by the following signs: public denial by a citizen of Ukraine of carrying out armed aggression against Ukraine; collaborative actions are committed by the guilty person under conditions of occupation; criminal acts are committed for the benefit of the occupation administration and the aggressor state; voluntary transfer of civil servants of Ukraine to the side of the occupation administration. Such scientists as M. Bondarenko, V. Kubalskyi, V. Kuznetsov, O. Kravchuk, O. Matyushenko, M. Siyploki, I. Berdnik, and M. Golovko were engaged in the study of collaborative activities in the context of criminal responsibility, however, insufficient attention has been paid to the changes in the Criminal Code of Ukraine that took place during martial law.

ANALYSIS OF FOREIGN EXPERIENCE IN THE IMPLEMENTATION OF INTERNATIONAL NORMS AND FATF STANDARDS

This article is devoted to the analysis of the FATF Recommendations related to the seizure and confiscation of property obtained by criminal means, which are mandatory for implementation in national legislation. The article discusses individual FATF recommendations, their inherent features and features of foreign countries in this area.

Finansijske istrage u Bosni i Hercegovini

The financial investigation is conducted according to an urgent procedure and can be ended by submitting a request for the permanent confiscation of property. The paper discusses about the issue of ending the financial investigation and submitting a request to initiate the special procedure for confiscation of property. The importance of the financial investigation is reflected in the possibility of confiscation of property resulting from the commission of a criminal offense even if the criminal proceedings have not been completed. The court, ex officio, confiscates property acquired through criminal activity. For the successful completion of the financial investigation, it is necessary to prescribe a penalty for the responsible persons who refuse to provide information about income and property which is suspected to have been obtained through criminal act. The decision to suspend the financial investigation is not subject to judicial control. Interested parties, such as the injured party and the attorney's office in the procedure of confiscation of property have not the right to appeal on the decisions take in the property confiscation procedure and the right to object to a negative decision on the financial investigation.

ПОКАРАННЯ ТА ІНШІ ЗАХОДИ КРИМІНАЛЬНО-ПРАВОВОГО РЕАГУВАННЯ ЗА ВЧИНЕННЯ... КОЛАБОРАЦІЙНОЇ ДІЯЛЬНОСТІ

In connection with the criminalization of collaborative activities in our country, law enforcement officers have several questions. Among them, a special place is occupied by the application of punishment and other criminal-legal response measures for the commission of collaborative activities, because the effectiveness of the legal norm largely depends on the limitations of rights and freedoms provided by the law on criminal liability. Clarifying the scope of criminal law restrictions that are imposed on guilty persons will allow to assess the quality of the criminal law norm. Unfortunately, the raised issue was not the subject of separate attention of researchers. The main part of scientific works is currently devoted to the problems of distinguishing manifestations of collaborative activity from each other, as well as from related criminal offenses. The purpose of the article is to analyze the sanctions of criminal legal norms that establish responsibility for collaborative activity. On the basis of the conducted analysis, provide a comprehensive vision of the possible criminal legal consequences for the guilty person for committing the specified acts. This study found that it was established that the legislator established imprisonment as the main type of punishment for most forms of collaborative activity. Its term was differentiated depending on the type of collaborative activity. Deprivation of liberty for committing collaborative activities is always combined with the application of an additional type of punishment – deprivation of the right to hold certain positions or engage in certain activities. The law provides for a fine (Part 4 of Article 111–1 of the Criminal Code of Ukraine), correctional labor and arrest (Part 3 of Article 111–1 of the Criminal Code of Ukraine) as alternative, milder punishments to imprisonment for collaborative activity. In the sanction for committing a qualified crime, the legislator established life imprisonment as an alternative to deprivation of liberty. Confiscation of property is combined with the possibility of imposing such an additional type of punishment as deprivation of the right to hold certain positions or engage in certain activities (Part 4–8 of Article 111–1 of the Criminal Code of Ukraine). At the same time, in most cases, confiscation of property is provided as an additional optional type of punishment (parts 2, 5–7 of the Criminal Code of Ukraine), and therefore may not be imposed if the court reaches such a conclusion. For the commission of collaborative activity by its authorized person, the possibility of applying measures of a criminal legal nature against legal entities is provided. Exemption from criminal liability may be applied to persons who have committed collaborative activities in connection with the transfer of a person to bail. The provisions of Part 1 and Part 2 of Art. 111–1 of the Criminal Code of Ukraine testify to the need to amend the title of Section I of the Special Part of the Criminal Code of Ukraine, since the type of punishment specified in them indicates that the prescribed acts belong to the category of criminal misdemeanors.

On some issues of legal regulation of the return of stolen assets in the Republic of Kazakhstan

In the article, the author considers some aspects of the legal regulation of the asset recovery in the Republic of Kazakhstan. As the analysis shows, the term « asset recovery» is not regulated in the legislation. Today, in the current Code of Criminal Procedure, compensation for damage and the return of stolen assets are not included in the tasks of the criminal process. As practice shows, the criminal prosecution bodies are primarily aimed at solving the problems of bringing the guilty person to criminal responsibility. In this regard, the issues of returning stolen property from abroad often remain without due attention, incl. because of the difficulty of proof. Issues of return of assets in the Republic of Kazakhstan are considered through the prism of procedural actions for the arrest and confiscation of property, regulated by the norms of the Code of Criminal Procedure of the Republic of Kazakhstan. Therefore, based on the analysis, the author concluded that the current legislation still provides for a sufficient list of procedural rules that allow the implementation of the asset recovery mechanism.

Локальные особенности коммуникации советской власти и казачьего населения Кубани в 1920-1922 гг.: хроника станицы Старонижестеблиевской

The article is devoted to consideration of local features of communication between the Soviet government and the Cossack population of the Kuban in 1920–22 on the example of the chronicle of life of Staronizhesteblievskaya stanitsa. Using traditional methods of system analysis, retrospective and comparative approaches to historical research, the authors have set a task of identifying mechanisms for strengthening Soviet power and organizing its interaction with the population in the Kuban villages. The Cossack population was distinguished by its conservative worldview and for most part participated in the Civil War on the side of the White movement. Identification of features of the relationship between the Soviet authorities and the Cossack population of the Kuban in the early Soviet period (1920–22) is relevant for national historical science, as it shows that repressive vector in the system of communication of victorious political forces with individual ethno-social groups and society as a whole was possible, but not mandatory. The novelty of the research lies in consideration of economic, social, and political processes occurring at the grassroots level of the South of Russia rural society, in a Cossack village. Relying on methodological provisions of microhistoric approach, according to which the objects of scientific analysis are historical events and phenomena at the local level, the authors have analyzed socially significant phenomena in the rural society of Staronizhestebliyevskaya stanitsa, revealing features of the Cossack population integration into the Soviet society. The article introduces into scientific use documents of the village revkom and higher Soviet authorities, which highlight social confrontation within the rural society. They show how the Soviet government searched for and implemented mechanisms of combating the “green” insurgency and sabotage of the prodrazverstka, using preventive arrest, confiscation of property, taking and executing hostages. Having reconstructed the chronicle of life of Staronizhesteblievskaya stanitsa in 1920–22, the authors conclude that the Soviet government set a course for confrontation with the wealthy and middle-class Cossacks in its system of communication with the Cossack population of the Kuban in the early 1920s, designing and testing a repressive model of interaction with those disagreeing with political and economic transformations. The study has been carried out on the basis of materials from the State Archive of the Krasnodar Krai. Its results can be used for comprehensive characterization of the Soviet authorities’ activities in the era of their formation and strengthening (1920–22) and of the Kuban Cossacks adaptation to the new model of state and society.

ИСТОРИЧЕСКИЙ ОЧЕРК ПРАВОВОГО РЕГУЛИРОВАНИЯ НАКАЗАНИЙ, НЕ СВЯЗАННЫХ С ИЗОЛЯЦИЕЙ ОТ ОБЩЕСТВА ПО УГОЛОВНОМУ ПРАВУ РОССИИ

Introduction: punishments not associated with isolation from society traditionally hold an important place in the system of criminal law measures. The author of this article adheres to the periodization concept according to which the development of criminal legislation on the discussed problem is divided into periods based on the content of the main normative acts (monuments of law) regulating such punishments. In the course of development, they transformed from vira (or wergeld, subsequently – a monetary fine), ‘putting to sack and pillage’ (which obtained the form of confiscation of property), to forced labor in its various forms (hard labor, correctional labor, compulsory labor, all alternative to imprisonment). Punishments not associated with isolation of the convicted person from society are restrictions of a right (or a combination of those) affecting different aspects of the convict’s status, including restrictions on freedom (exile, expulsion) or labor/property rights (correctional, compulsory works, fines, etc.). Purpose: to form an idea of the nature and process of legal regulation of punishments not associated with isolation from society under the criminal law of Russia on the basis of analysis of scientific sources, historical monuments of law, and foreign literature. Methods: comparative-legal and historical analysis, description, interpretation; theoretical methods of formal logic and synthesis; system-structural method; concretization, methods of deduction and induction. Results: the analysis of scientific commentaries, historical monuments, and foreign literature showed that during the Soviet period, the transformation of the complex of punishments not involving isolation from society consisted primarily in the use of public means of influence (public censure). Conclusions: the legal analysis revealed gradual abandoning of the type of punishments under discussion, with preservation of fines, various kinds of forced labor (obligatory, corrective, compulsory works), and confiscation of property as a supplementary measure of the criminal law nature.

Peculiarities of the Activity of Legal Entities Under Public Law During the Period of Martial Law in Ukraine

The article deals with legal entities under public law, the peculiarities of their activities during the period of martial law. The criteria for distinguishing legal entities under private law and legal entities under public law are defined: the specified legal entities can be distinguished not only by the criteria of the order of creation but also by others, in particular the purpose of creation and activity of a legal entity under public law, legal entities under public law have all the characteristics of a legal entity: organizational unity, separate property, independent civil liability, circulation in one's own name. Legal entities under public law are created in an executive order, their legal status is determined by the Constitution of Ukraine or the Laws of Ukraine, the separation of the property of these legal entities has certain specificities, today the property belongs to them by the right of economic management or operational management. The legal status of the enterprise is determined, which can function as an object and not a subject of law, as a single property complex. The legal status of the local self-government body is under consideration. The dual legal nature of state bodies, which contain both a public-law element and a private-law element, is indicated. In connection with the introduction of martial law, military administrations were created, which, in agreement with local authorities, are empowered with certain powers, including for forced alienation or confiscation of property.

Finally Statehood! Utah's Struggles, 1849–1896

Finally Statehood! Utah's Struggles, 1849–1896

Alashorda folk songs: M.Zhumabayev’s heritage in public memory

The article provides a general overview of the socio-cultural life in the Akmolinsk region in the 1920s and 1930s, based on archival and field materials collected in the region. During this period, there was a process of establishing a new authority aimed at excluding certain groups of people, identified as «members of the former establishment» (byvshyye) and «disfranchised» (lishenets), from public and political life. Their segregation was justified by the necessity of building a new society and state based on social justice. One of the most effective actions, from the perspective of the new authority, was the subversive action of material well-being of the «members of the former establishment» (byvshyye). In Kazakhstan, which was considered one of the backward regions of the East at that time, as part of collectivization and the fight against kulak and bai elements, the confiscation of movable property, such as livestock, belonging to the Kazakhs was carried out. The consequence of this action was a well-known humanitarian catastrophe – famine. The anticipation of this famine was expressed in anti-Soviet folk songs called «chastushka». This form of popular folklore became an expression of the social protest. The novelty of the study lies in the introduction of texts of anti-government folk songs (chastushka) from the specified period into the scientific discourse. The analysis of the text of «Alashorda» folk song (chastushka) in the Kazakh language revealed its connection to the writings of the outstanding Kazakh poet Magzhan Zhumabayev, suggesting that the folk song (chastushka) originated from his composition. The evaluation of the events is presented through the examples of the provided chastushkas. A significant number of the «disfranchised» (lishenets) individuals was subjected to physical extermination, moral and psychological violence during the years of the Soviet regime. However, their voices are preserved in the memory of their descendants through post-memory.

ԱՊՕՐԻՆԻ ԾԱԳՈՒՄ ՈՒՆԵՑՈՂ ԳՈՒՅՔԻ ԲՌՆԱԳԱՆՁՄԱՆ ՊԱՀԱՆՋԻ ԳՈՐԾԵՐՈՎ ԱՊԱՑՈՒՑՄԱՆ ԲԵՌԻ ԲԱՇԽՄԱՆ ԱՌԱՆՁՆԱՀԱՏԿՈՒԹՅՈՒՆՆԵՐԸ

The introduction of mechanisms for non-conviction-based asset confiscation stemmed from the perceived inefficiency of traditional approaches in integrating assets acquired through criminal activities into legal circulation. The institution of confiscation of property of illegal origin in the legal system of the Republic of Armenia relies on the application of soft standards of proof to establish the criminal origin of assets, employing factual presumptions. This article discusses the unique evidentiary standard of balance of probabilities specific to these proceedings, a concept not previously known in domestic legislation but widely adopted in countries where this institution has proven successful. From the perspective of balancing the interests of litigating parties, the article highlights the principles governing the allocation of the burden of proof, distinguishing the trial participants with the main and conditional burden of proof. Upon analyzing the law, it was deduced that the scope of facts required to execute the presumption of illegal origin of property is not explicitly defined, potentially leading to the emergence of inconsistent practices. The article proposes criteria for determining the scope of these facts. Additionally, the article addresses the rules for distributing court costs, suggesting that if evidence substantiating the lawful acquisition of property is accepted during the judicial investigation stage, the court costs should be borne by the defendant, either in full or in part, irrespective of the case outcome, unless the defendant can prove the impossibility of presenting such evidence during the investigation stage.

The Convention aspects of “freezing” and temporary confiscation of property

Autorice u radu analiziraju konvencijske aspekte, tzv. zamrzavanja i privremenog oduzimanja imovine, neovisno je li ono proizašlo iz građanskog ili kaznenog postupka, a iz kuta zaštite prava na mirno uživanje imovine kako je ono zajamčeno člankom 1. Protokola br. 1. uz Konvenciju za zaštitu ljudskih prava i temeljnih sloboda te praksom Europskog suda za ljudska prava. U uvodnom se dijelu prikazuju osnovna načela kojima se rukovodi Europski sud pri utvrđivanju je li došlo do povrede prava na mirno uživanje imovine. Nastavno se, analizira nacionalni sustav uređenja izabranih mjera osiguranja koje imaju učinak zamrzavanja i privremenog oduzimanja imovine u ovršnom i kaznenom postupku. Potom se analizira praksa Suda s aspekta povreda zaštićenog prava u svjetlu pravila o kontroli uporabe imovine zamrzavanjem i privremenim oduzimanjem, a s osobitim naglaskom na kategoriju razmjernosti.

Islamic Criminal Law Study on The Seizure of Corruptor Assets as an Indonesian's Criminal Sanction in The Future

The current job transformation is one of the challenges for the state of Indonesia. Crimes over time have been carried out systematically, including corruption. The interesting thing about the development of efforts to combat corruption is the development of the concept of returning state finances. Legal entities in Indonesia have long experienced legal pluralism, as can be seen from the configuration of the community that carries out Islamic criminal law and customary law as local wisdom. This study uses a normative approach with secondary data support with the specification that the confiscation of corruptor's property in Islamic criminal law is divided into: Reproaches and reprimands/warnings, dismissing from his position (al-azl min al-wadzifah), by beating (whipping), punishment in the form of property (fines) and physical punishment, exile, crucifixion, death penalty. The relevance between these concepts is a form of legitimacy for the legal significance that comes from the beliefs and needs of the community. This article raises the concept of positive law with concepts in Islamic criminal law to find the relevance of the two which will later become part of the effort to function Islamic criminal law into Indonesian positive law in order to achieve the goal of a fair law and reduce corruption.

Sofia Piacentin, Financial Penalties in the Roman Republic. A Study of Confiscations of Individual Property, Public Sales, and Fines (509–58 BC). (Mnemosyne Supplement, Vol. 447.) Leiden, Brill 2021

Article Sofia Piacentin, Financial Penalties in the Roman Republic. A Study of Confiscations of Individual Property, Public Sales, and Fines (509–58 BC). (Mnemosyne Supplement, Vol. 447.) Leiden, Brill 2021 was published on December 1, 2022 in the journal Historische Zeitschrift (volume 315, issue 3).

PENUNTUTAN PERAMPASAN HARTA BENDA TERDAKWA KORUPSI YANG DIDUGA BERASAL DARI HASIL KORUPSI

This study discusses the handling of corruption crimes that have been handled by the Central Aceh District Attorney with the formula for the problem: (1) how is the arrangement for prosecuting the confiscation of the property of the accused perpetrators of corruption which allegedly originates from the proceeds of criminal acts of corruption based on Law Number 20 of 2001 Regarding the Eradication of Criminal Acts of Corruption, and (2) what is the legal procedure for confiscation of assets of perpetrators of corruption as determined by the Prosecutor's Office. This type of research is normative-empirical law research (applied law research), the data source is a direct source (primary data) or data obtained from indirect sources (secondary data). The method of collecting data is through document or literature research techniques (library research) and field research techniques (field research). Based on the results of the study, the authors conclude: (1) The mechanism for prosecuting the confiscation of the defendant's property from a criminal act of corruption is carried out by two mechanisms, namely criminal instruments (criminal charges) and civil instruments (civil lawsuits). (2) The process carried out by the Prosecutor in prosecuting the confiscation of the assets of the defendant in a criminal act of corruption is regulated through the Regulation of the Prosecutor's Office of the Republic of Indonesia Number 7 of 2020. (3) The obstacles faced by the prosecutor in prosecuting the confiscation of the defendant's property resulting from a criminal act of corruption consist of assets resulting from the act of corruption. corruption crimes are obscured or transferred to other parties, corruption assets are exhausted, assets are pledged to other parties, the perpetrators of corruption crimes have died, assets resulting from corruption crimes have been transported abroad.

Analysis of some types of punishment in the context of changes to the Criminal Code of Ukraine

The article is devoted to the peculiarities of changes to the Penal Code of Ukraine, which are connected with some types of punishment.
 It was stated that from 24.02.2022 to 24.07.2022, 31 sanctions of the current criminal law were amended as a result of the adoption of 12 laws of Ukraine, which were concerned with the provisions of the Criminal Code of Ukraine. The most significant changes have been made to the sanctions, which provide punishment in the form of deprivation of the right to occupy certain positions or engage in certain activities, confiscation of property, deprivation of liberty, and life imprisonment.
 The article states that punishment in the form of deprivation of the right to occupy certain positions or engage in certain activities as the main punishment is provided in 2 sanctions, which is 6.45% of the total number of sanctions, which are supplemented with the provisions of the current Penal Code from 02.24.2022 to 07.01.2022 year, in the amount of 10 to 15 years; as an additional punishment, this type of punishment is prescribed in 12 sanctions, which is 38.7%, of which in 6 cases, the amount of this type of punishment is set from 10 to 15 years.
 It was defined that confiscation of property is prescribed as a mandatory additional punishment in 5 cases (16.13%), as an optional additional punishment in 10 cases (32.26%).
 It has been discovered that the Penal Code of Ukraine has introduced absolutely defined sanctions, which prescribe the punishment in the form of imprisonment for a term of 15 years. It is pointed out the correctness of the actions of the legislator about the inadmissibility of constructing the sanction as having no alternative, which is manifested in the introduction of an alternative type of punishment in the form of life imprisonment in the specified cases.
 A conclusion was made regarding the need to take into account the expressed proposals when improving the provisions of the current Criminal Code of Ukraine, namely: finalize the norms regarding the application of punishment in the form of deprivation of the right to hold certain positions or engage in certain activities and bring the provisions of some criminal sanctions into compliance with the requirements of part 2 of Article 59 of the Criminal Code regarding the appointment of confiscation of property as an additional type of punishment.

An epistemological approach to the study of the features of indirect expropriation in the modern realities of the international legal context

This article examines approaches to defining the concept and content of indirect expropriation, the current state of legislation and law enforcement practice regarding the protection of foreign investments from the above-mentioned actions. The findings show that judicial and arbitral institutions often avoid the need to make clear conclusions regarding the presence/absence of indirect expropriation without adequate compensation in the host state's actions. The analysis of modern international legal acts and arbitration practice indicates that there are different approaches to determining the legality of indirect expropriation or measures equated to the latter and disregarding the possibility of regulatory expropriation by the host state. The proportionality approach is insufficient to preserve the distinction between indirect expropriation and regulatory expropriation in international investment law. Having identified weaknesses in the analytical framework that tribunals use in attempting to distinguish between indirect and regulatory expropriation, the question remains whether the concepts of indirect and regulatory expropriation are treated more consistently and predictably as distinct practices that must be reliably support. It is presented that regulatory expropriation is identical to direct expropriation, when the host state complies with the criteria of legality of expropriation, in addition, there is a clearly expressed public necessity, it is not subject to dispute, including by a foreign investor. The demands of the foreign investor must be met with immediate, proper, full compensation for the investments made, and there is no need to appeal the decision on the transfer of property into state ownership. In other cases, when the basis for confiscation of property is the adopted legal acts that violate the regime of the greatest support for the investment activity of foreign investors, do not have a justification of social necessity for their adoption and are aimed at depriving a person of the title of ownership of the property without payment of compensation – such actions can qualify as indirect (hidden) expropriation.

Tax Education to Enhance Tax Compliance for Socio-Economic Development

Tax collection by governments globally is to generate revenue so that they can deliver basic services to citizens like health, education, roads, infrastructural development, and meet expenditure. Hence, revenue from taxation is important for all countries and more so for developing ones. However, to ensure that this collection is optimum, the citizens must be tax compliant. Yet, many countries and more so emerging ones are poor at tax collection due to the low tax compliance. Among other mechanisms to increase tax compliance like a penalty, confiscation of property that is more detrimental in nature, the progressive mechanism to increase tax compliance is taxpayer education. Hence, adopting a descriptive qualitative approach, this study investigates individual citizens' taxpayer education approach to enhance tax compliance for socio-economic development. Findings reveal that educating citizens on taxation not only aids in tax compliance but has a multiplier effect on fiscal knowledge and nation development.