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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice. Tambov: Gramota, 2015. № 1. Part 2. P. 66-70.
SCIENTIFIC AREA:    Law Sciences
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CRIMINOLOGICAL ASPECTS OF CRIMINAL-LEGAL DESCRIPTION OF TAX CRIMES
Zhernovoi Mikhail Vasil'evich, Eliseeva Oksana Anatol'evna
Far Eastern Law Institute of the Russian Ministry of Internal Affairs (Branch) in Vladivostok
Abstract. The article considers the views of native scientists on the content and composition of tax crimes from the perspective of criminal-legal and criminological science. The authors reveal the notion, reasons, and conditions of their commission; present the analysis of the dynamics of committing tax crimes; mention the reasons of reduction in the number of registered economic crimes; and analyze the measures of the further counteraction of tax evasion.
Key words and phrases: налоговые преступления, налоги, фискальная политика, криминологические аспекты налоговых преступлений, этическая сторона уплаты налогов, противодействие уклонению от уплаты налогов, tax crimes, taxes, fiscal policy, criminological aspects of tax crimes, ethic aspect of taxpaying, counteraction of tax evasion
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