Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 8. Part 2. P. 130-132.
Krivosheev Igor' Aleksandrovich
Moscow State University named after M. V. Lomonosov
Abstract. The author analyzes tax evasion definition, reveals tax evasion specifics in Russian pre-revolutionary and modern law and considers the certain elements of tax offenses historical-legal characteristics.
Key words and phrases: налог, налогообложение, налоговое бремя, налогоплательщик, налоговое правонарушение, налоговое преступление, уклонение от уплаты налогов, tax, taxation, tax burden, taxpayer, tax offense, tax crime, tax evasion
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