Tax crimes in the Kyrgyz Republic, their legal features

In the article, the author examined the legal features of tax crimes in the Kyrgyz Republic and gave a legal analysis of crimes in the field of taxation provided for in the criminal code of the Kyrgyz Republic. The main responsibilities of the main subjects of tax legal relations in the fulfillment of tax obligations are provided. During the study, the author defined the concept of a tax crime and noted its differences from other offenses of tax law. In addition, the article defines which criminal acts provided for by the Criminal Code of the Kyrgyz Republic relate to tax crimes.