Ivanov A. Tax crime: criminological characteristics, determination and prevention.

This research focuses on tax crime, its criminological characteristics, determination and prevention. General characteristics of the tax system of Ukraine, its place in the mechanism of determination of tax crime is given. The approaches to the understanding of "tax crime" as criminological concepts, its essential features are defined. The criminal-law features of tax crimes are analyzed. The modern criminological characteristics of tax crimes and those who committed them are developed. Separate attention is paid to the latency of tax crimes, its level, factors and types. Peculiarities of determination of tax crimes, their causes and conditions, the place of concrete life situation in the mechanism of determination of tax crime are researched. General social activities and specially-criminological prevention of tax crimes are defined and characterized. Peculiarities of prevention of tax crimes by procurators' bodies, ways of realization of this activity are researched. Ways of development of prevention of tax crimes by procurators' bodies are offered.