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The Net Worth method as technique to quantify income during investigation of financial crime

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dc.contributor.advisor Olivier, Nicolaas Jacobus Campher
dc.contributor.author Botha, Andre Eduan
dc.date.accessioned 2010-05-11T12:13:43Z
dc.date.available 2010-05-11T12:13:43Z
dc.date.issued 2009-11
dc.identifier.uri http://hdl.handle.net/10500/3305
dc.description.abstract It is a well-known fact that criminals derive an income from their illegal activities, live lavish lifestyles, flaunt their wealth for all to see and acquire luxury goods. It is also a well known fact that criminals living from the proceeds of crime do not want to not want to keep financial records of their transactions or illegitimate business for fear of being detected by the authorities and to escape being taxed. It is also a known fact that criminals do not declare income from criminal activities for income tax purposes to the revenue authorities for fear of the illegal origin of the income being made known to the investigating authorities and law enforcement. During the investigation of financial crimes, such as tax evasion and money laundering, it may be required that the amount or value of money, income or assets accrued by a subject is determined in order to determine for instance their liability to pay tax. This research project examines the Net Worth method as an indirect method to circumstantially quantify income during the investigation of financial crime. en
dc.format.extent 1 online resource (xi, 161 leaves)
dc.language.iso en en
dc.subject Net Worth analysis en
dc.subject Net Worth method en
dc.subject Indirect methods of proving income en
dc.subject Investigation of crime en
dc.subject Forensic investigation en
dc.subject Financial investigation en
dc.subject Forensic technique en
dc.subject Quantify income en
dc.subject.ddc 364.1630968227
dc.subject.lcsh Forensic accounting -- South Africa -- Pretoria
dc.subject.lcsh Fraud investigation -- South Africa -- Pretoria
dc.subject.lcsh Fraud -- South Africa -- Pretoria -- Prevention
dc.subject.lcsh White collar crime investigation -- South Africa -- Pretoria
dc.subject.lcsh Commercial crimes -- South Africa -- Pretoria
dc.subject.lcsh Corporations -- Corrupt practices -- South Africa -- Pretoria
dc.subject.lcsh Criminal investigation -- South Africa -- Pretoria
dc.subject.lcsh Money laundering investigation -- South Africa -- Pretoria
dc.subject.lcsh Money laundering -- South Africa -- Pretoria -- Prevention
dc.subject.lcsh Tax evasion -- Investigation -- South Africa --Pretoria
dc.title The Net Worth method as technique to quantify income during investigation of financial crime en
dc.type Thesis en
dc.description.department Police Practice
dc.description.degree M.Tech. (Forensic Investigation)


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