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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 CrimeAbstract: 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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