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Evasion of taxes: forensic problems

Mariam G. Arutyunyan  (PhD applicant, Lomonosov Moscow State University )

This scientific article is devoted to the analysis of the state of tax crime in the current realities, as well as the identification of the main forensic issues related to the investigation of criminal tax evasion.

Keywords:taxes, tax evasion to the individual, tax evasion with the organization, criminalistic characteristics of the criminal, the elements of criminalistics characteristics, condition of committing a crime.
 

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Citation link:
Mariam G. A. Evasion of taxes: forensic problems // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2018. -№03. -С. 122-124
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