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ABSTRACT
The taxation of income from illegal activities is well established in several common law jurisdictions. In the broader sense income or profits from a trade, profession or vocation irrespective of the issue of legality will be taxable. The courts have drawn a distinction between cases where normal income producing activities become illegal due to non-compliance with licensing requirements or acting in contravention to a ban in trading on one hand and profits acquired as a result of the commission of systematic crimes such as burglary on the other hand. Income from the latter source is not taxable. The objective of this paper is to argue against such a distinction, to highlight the problems inherent in computing income from an illegal source and to examine the difficulties in formulating rules governing the deductibility of expenditures incurred in earning income from illegal activities.
Keywords: illegal activities, taxable income, allowable expenditures
SKOP PENCUKAIAN PENDAPATAN HASIL DARIPADA KEGIATAN HARAM
ABSTRAK
Pencukaian pendapatan daripada aktiviti haram sudah termaktub di beberapa bidangkuasa 'common law'. Mahkamah telah meggariskan perbezaan diantara kes yang melibatkan penghasilan pendapatan biasa yang berubah menjadi kesalahan disisi undang-undang akibat kegagalan mematuhi keperluan perlesenan atau akibat perlakuan yang melanggar sebarang larangan terhadap perniagaan di satu pihak, dan juga kes di mana keuntungan diperolehi hasil daripada perlakuan jenayah sistematik seperti rompakan. Pendapatan yang diperoleh dari perbuatan jenayah yang sistematik ini tidak tersenarai sebagai pendapatan yang boleh dicukai. Objektif kertas ini adalah untuk memberi hujah membantah perbezaan didalam pencukaian dan juga untuk menyorot permasalahan yang wujud didalam perkiraan pendapatan yang diterima daripada sumber yang menyalahi undang-undang dan juga untuk mengkaji permasalahan didalam merumuskan formula yang mentadbiri potongan perbelanjaan yang terbayar di dalam mendapatkan pendapatan daripada aktiviti yang menyalahi undang-undang.
Kata kunci: aktiviti haram, pendapatan yang boleh dicukai, perbelanjaan yang dibenarkan.
INTRODUCTION
The tempo of social change, even before the turn of the last millennium, has accelerated beyond imagination and impacts in various ways on the rule of law. Given that the challenge to the law has become more powerful and more urgent, legal practices and institutions cannot remain static in our fast-changing world. Undoubtedly, the history of law is not only logic, but also experience and it is the experience in particular that goes to show that many...