Current issues of tax evasion qualification
Автор: Vasilyeva E.G., Lobodenko D.K.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 12-1 (87), 2023 года.
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The article is devoted to the problems of qualification of tax crimes provided for in Articles 198 and 199 of the Criminal Code of the Russian Federation. The paper examines topical issues related to tax evasion and insurance fees, highlights the problems of law enforcement practice related to the qualification of these crimes.
Taxes, fees, responsibility, tax law, composition, subject, object, duty to pay taxes, criminal law, public danger
Короткий адрес: https://sciup.org/170201478
IDR: 170201478 | DOI: 10.24412/2500-1000-2023-12-1-162-165
