Tax crime concept

Abstract

In the article the concept of tax crime is
analyzed. The thesis of plural character of tax crime object
is proved. It is shown that the object of tax crimes
relations is tax collection and formation of budgetary
and off-budget fund; activities of state governing bodies
and local governments; the state or municipal property.
The relations in sphere of state and municipal management
and the relations concerning the state or municipal
property are considered as the main object of tax
crimes. It is suggested to allocate tax crimes in narrow
sense (articles 198, 199, 199.2 Criminal codes of the
Russian Federation), characterized by a generality of
the objective party, representing various forms of evasion
from taxes payment and/ or gathering.