. On nature and problems of the tax offence (delict) science

Abstract: The author understand tax delictness as a complex of all actions in a particular state, region or city, which are prohibited by tax and levies law. In order to stress nature and purpose of tax delict science, the author offers to single it out of general delict science and to show its quality characteristics. The purpose of the science of tax delicts is to study and analyzed the purposes of formation of delict situations in the sphere of taxes and levies, and to form the means to prevent such situations. Keywords: delict, offence, crime, science, tax delict science, tax, prevention.