To the Question of the Objective Part of the Deviation from the Payment of Taxes

The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusio...

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Veröffentlicht in:	Sibirskoe ûridičeskoe obozrenie (Online) 2017-09, Vol.14 (3), p.52-55
1. Verfasser:	Brazhnikov, Vladislav V.
Format:	Artikel
Sprache:	eng
Schlagworte:	amount of unpaid taxes objective side qualification of crimes share of unpaid taxes tax crimes доля неуплаченного налога квалификация преступлений налоговые преступления объективная сторона размер неуплаченного налога
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Zusammenfassung:	The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusion that the share of unpaid taxes cannot exceed 100%.
ISSN:	2306-1340 2658-7602 2410-8812 2658-7610
DOI:	10.19073/2306-1340-2017-14-3-52-55