Tax delictology in the system of tax law of the Kyrgyz Republic

Currently, the level of tax offenses in the Kyrgyz Republic is quite high. After all, legal scholars do not study the causes and conditions for the emergence of situations of tax offenses and do not propose ways to neutralize tax offenses. Therefore, the science of tax delictology is aimed at solving a number of similar issues. In this article, the author examines the place of tax delictology in the tax law system of the Kyrgyz Republic, the subject of regulation and the ultimate goal of the science of tax delictology. Also, the article discusses the prerequisites, conditions and advantages of the development of tax delictology.