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Kobzar Frolova, M.N. Tax delict science within the system of legal sciences

Published in journal "Taxes and Taxation", 2009-8 in rubric "THEORY AND HISTORY OF TAXATION", pages 0-0.

Resume: Tax delicts are currently of mass character, and the tax delict science is meant to prevent destructive events in the tax sphere. This science is devoted to means and methods of commission of tax offences, personality of offenders, means and methods of preventing tax delitcs. The author analyzes the issue of place of tax delict science within the system of legal sciences, and comes to a conclusion that the tax delict science is a sub-branch of the financial law. Keywords: tax, science, tax delict science, law, criminal science, prevention, finances, offence, crime.


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