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Taxes and Taxation
Reference:
Akopodjanova, M. O.
On Determination
of Signs of Mutual Dependence of Parties to the Contract when Courts Review the Tax Crimes
// Taxes and Taxation.
2011. № 4.
URL: https://en.nbpublish.com/library_read_article.php?id=58243
Akopodjanova, M. O. On Determination of Signs of Mutual Dependence of Parties to the Contract when Courts Review the Tax CrimesAbstract: As the analysis of the court and arbitration court practice shows, one of the most widespread tax crimes is tax evasion is committed through false civil transactions between interdependent persons. This is the issue the article is devoted to. Keywords: tax, mutual dependence, contracts, control, pricing, crime, participants, levies, the Code, court.
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