Gutnyk A. Tax evasion prevention by taxation militia.

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0400U002369

Applicant for

Specialization

  • 12.00.08 - Кримінальне право та кримінологія; кримінально-виконавче право

19-09-2000

Specialized Academic Board

К.64.700.03

Essay

The dissertation is dedicated to theoretical and practical problems of tax evasion prevention by taxation militia. It gives an overview of tax evasion and criminal personality criminological characteristics. Analyzes the influence of separate factors on tax evasion and the degree of tax crimes latency. It overviews system and structural formation of taxation militia in general and of its divisions, dealing with tax evasion prevention. It points out and discloses the main information sources, significant for tax evasion prevention. The dissertation analyzes taxation militia tax evasion prevention activity on different stages of criminal proceedings. It analyzes taxation militia tax evasion prevention activity in separate spheres of national economy. Key words: taxes, tax evasion, crime prevention, taxation militia.

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