Open AccessFEATURES OF FORENSIC CHARACTERISTICS OF TAX CRIMES
Author(s) -
Т. С. Рамазанов,
A.M. Yarakhmedov
Publication year - 2021
Publication title -
ûridičeskij vestnik dagestanskogo gosudarstvennogo universiteta
Language(s) - English
Resource type - Journals
eISSN - 2411-0299
pISSN - 2224-0241
DOI - 10.21779/2224-0241-2021-37-1-123-126
Subject(s) - commission , object (grammar) , subject (documents) , identity (music) , element (criminal law) , tax evasion , political science , criminology , business , law and economics , law , economics , psychology , computer science , public economics , artificial intelligence , world wide web , physics , acoustics
The article reveals the concept and structure of criminalistic characteristics of tax crimes. As structural elements, data on the identity of the criminal, the place, time and conditions of committing tax crimes, the object and subject of the crime, and the reasons that contribute to its Commission are considered. The Central element of the criminalistic characterization of tax crimes is the method of committing the act. A brief description of common ways of evading taxes and other fees is given.