Akopdzhanova, M.A. On determination of tax crime.

Abstract: Tax crime is one of the key threats to economical security of Russia. When the tax payments do not come to the budget, there’s a threat to efficient implementation of socially important functions by the state, since these payments are aimed to finance these functions. That is why it is so important to fight tax crimes efficiently, to establish and destroy the key determining factors of tax crimes. This is the subject of this article.

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