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Taxes and Taxation
Reference:
Akopdjanova, M. O.
Criminological Description
of Tax Crime
// Taxes and Taxation.
2011. ¹ 10.
P. 63-70.
URL: https://en.nbpublish.com/library_read_article.php?id=58847
Akopdjanova, M. O. Criminological Description
of Tax Crime
Abstract:
In order to define the mechanisms of effective
implementation of general and private prevention of tax
crimes, the author conducted a survey of tax officials in
Moscow, Krasnodar, Krasnoyarsk, Stavropol, Astrakhan,
Magadan regions and KhantyMansijsk District from
January 2009 until July 2010. The survey included
questions about criminological description of tax crimes
in Russia. The results of the survey are described in the
present article.
Keywords:
studies of law, crime, legislation, tax, levy, budget, tendency, determinants, control, criminological.
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