Classification of tax crimes

Introduction. Any study of tax crime involves a discussion about the terminology used to describe the relevant acts, classification criteria, and a list of identifiable illegal acts. A significant number of proposed classifications are not allowed to form a unified picture of scientific knowledge on this problem. Tasks and goals. The research is aimed at summarizing the main scientific concepts in the field of tax crime classification, their comprehensive analysis and critical assessment from the point of view of application as a theoretical basis for the formation of a methodology for countering this category of crimes.