Problems of criminal liability for tax evasion and charges

Автор: Shatalova P.V., Tselniker G.F.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 12-4 (28), 2018 года.

Бесплатный доступ

The article deals with the reasons for tax evasion and fees. The statistics of the crimes provided by articles 198 and 199 of the Criminal code of the Russian Federation are analyzed. Attention is also paid to the statistics of judicial practice in this category of cases.

Criminal liability, payment of taxes, judicial practice, statistics, crimes

Короткий адрес: https://sciup.org/140281588

IDR: 140281588

Статья научная