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Title |
The problems of qualification of tax crimes on the grounds of the subject
and the objective aspect of the
legislation of the Republic of Kazakhstan
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Autors |
Askarova Gulnara Meierbekovna
a graduate student of Akhmet Baitursynov Kostanay State
University with. 47 A. Bajtursynova Str., Kostanai, 110000, the Republic of Kazakhstan.
E-mail: moldask@mail.ru |
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Section |
Criminal LEGAL DOCTRINE |
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Issue |
7/2012 |
Page |
159-164 |
index UDC |
343.359.2 (574)
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index LBC |
Х.518.1 (5Каз) + Х408.122.40(5Каз)
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Abstract |
The article considers the issues of
qualification of tax crimes. There is given an analysis of the subject and the
objective aspect of tax crimes in the criminal law of the Republic of Kazakhstan
and the criminal law of the Russian Federation. There is studied the classification
of tax crimes as economic crimes on the basis of descent, specific, direct
object of the crime, means of committing the act. The author reveals the definition of
“tax evasion”, the question of the end of a crime, the design of
components, the significance of the study of the
acts that infringe on the financial
activities of the state. There are given the
examples of scientists’ positions on various
characteristics of the acts that fall under the concept of evasion from payment of
taxes and other obligatory payments to the budget. |
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Keywords |
tax crimes, object, objective aspect,
classification. |
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