Public danger in criminal taxes offenses

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In this article, the author analyzes the concept of a criminal offense, during which a definition of the term social danger is required, which is necessary for a more accurate consideration of this topic. A brief excursion into the evolution of criminal offenses existing in tax law is also provided. Research methodology - analysis of scientific literature on a given topic, as well as practical experience on this issue.

Offense, taxes, unlawful act, public danger, legislation, evasion, fees, insurance premiums, criminal liability

Короткий адрес: https://sciup.org/170185924

IDR: 170185924   |   DOI: 10.24411/2500-1000-2019-11996

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