Golosnichenko D. Criminological problems for struggle with infringement of tax legislation Ukraine.

Об'єкт дослідження - determinant of infringements in tax system, criminal and legal relations to responsibility for tax evasion, jural relations in tax sphere, criminal personality who offended society dangerous actions in taxation. Мета дослідження - criminal analysis of tax delinquency and delict in taxation, causes and conditions, promoted them, work up at recommendations as for complex prevent for tax evasion. Методи дослідження та апаратура - analysis, synthesis, systematical, logical; specifically sociological: interview, personal particulation, explore of criminal case and observation. Теоретичні результати і новизна - the stated theoretical position can use as scientific base for development of general theoretical problems of criminology and criminal law in taxation; preventive measures of criminal offince, improvement of the act in legislation. Практичні результати і новизна - conclusions and recommendations can be used in education process, as for work out at the measures for prevent tax ev asion, improvement of the legislation acts in. Предмет і ступень впровадження - methodical recommendation are used in educational process educational Institutions MIB of Ukraine, employee of tax militia are directed in SCS MIB of Ukraine. Ефективність впровадження - methodical recommendations have received a positive evaluation. Сфера використання - legislation process of the law, practical activity in tax militia, educational process.