Molodyk V. "Criminological and criminal-legal aspects of the responsibility for the evading of the taxes,duties and other obligatory payments"

In presented thesis first in the science of our country it was undertaken the attempt to do complex research of the most urgent problems in the criminological and criminal-legal aspects of the responsibility for the evading of the taxes, duties and other obligatory payments. In particular it was observed the influence of the social environment factors to dynamics and structure of tax crimes. The characteristic personality of a tax criminal is given as well as criminological. The necessity of activation of application of criminal-legal ways of struggle with offences in an orb of the taxation is justified as it allows considerably to increase efficiency and effectiveness of measures on maintenance of tax discipline. Materials of this study were given in close relation with modernity