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Personal characteristics of the subject of tax crimes

Belai Olga Viktorovna  (Applicant, NOU VPO "Moscow Institute of Public Administration and Law")

On the basis of the applicable tax and criminal law and the issues determining the subject of the tax offenses with methodological position S. V. Poznysheva given approaches to the analysis of the individual tax offender.

Keywords:the subject of crime, tax crimes
 

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Citation link:
Belai O. V. Personal characteristics of the subject of tax crimes // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2013. -№03-04. -С. 40-43
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