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The article reveals the issues of committing tax crimes. Data on the total number of criminal cases initiated, investigated and terminated, sent to court, committed on a large and especially large scale, by a group of persons or by a group of persons by prior agreement, information on the amount of damage caused in completed criminal cases is provided. The article examines the structure of tax crime by types of tax crimes, as well as by the most common methods of their commission. Gaps in tax and criminal legislation are being investigated.
Larichev et al. (Thu,) studied this question.