Sukhov Y. Evasion of payment of taxes, gatherings, other mandatory payments: problem of delimitation in from adjacent crimes and qualification by complex.

The thesis is devoted to the problems of criminal liability for commission of crimes in the taxation area. It analyses the modern condition in development of legislation concerning the criminal liability for evasion from payment of mandatory payments, describes the problem of the crime structure which provides the responsibility for evasion of payment taxes, gatherings, other mandatory payments, problem of delimitation in from adjacent crimes and qualification by complex. The dissertation also includes the offers concerning the improvement of norms of the current legislation on problems of the responsibility for tax crimes and their practical application. Key words: criminal liability, taxes, gatherings, other mandatory payments, complex, delimitation.