To the Question of the Objective Part of the Deviation from the Payment of Taxes
The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusio...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2017-09-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/1571 |