Criminal and legal tax system protection of the Russian Federation and the Ukraine
Автор: Stepanenko D. Yu.
Журнал: Вестник Омской юридической академии @vestnik-omua
Рубрика: Противодействие преступности: вопросы теории и практики
Статья в выпуске: 2 (21), 2013 года.
Бесплатный доступ
The comparative law analysis of criminal law protection of the tax system of the Russian Federation and the Ukraine is presented in the article; some recommendations for improvement of the Russian and Ukrainian criminal legislations have been formulated on this basis as well.
Criminal law protection, tax system, tax avoidance, criminal liability, punishment
Короткий адрес: https://sciup.org/14317542
IDR: 14317542
Статья научная