To the question of the objective part of the deviation from the payment of taxes
Автор: Brazhnikov Vladislav V.
Журнал: Вестник Омской юридической академии @vestnik-omua
Рубрика: Уголовное право и криминология, уголовно-исполнительное право
Статья в выпуске: 3 (36), 2017 года.
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The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusion that the share of unpaid taxes cannot exceed 100%.
Tax crimes, objective side, amount of unpaid taxes, share of unpaid taxes, qualification of crimes
Короткий адрес: https://sciup.org/14317856
IDR: 14317856 | DOI: 10.19073/2306-1340-2017-14-3-52-55
