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Akopdjanova, M. O. Criminological Description of Tax Crime

Published in journal "Taxes and Taxation", 2011-10 in rubric "CRIME INVESTIGATION IN THE SPHERE OF TAXATION", pages 63-70.

Resume: 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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