Veresov V. Criminal responsibility for the evading of the taxes, duties and other obligatory payments (by materials of the Crimea autonomic republic)

The dissertation is devoted to the theoretical and applied problems of opposing evading of the taxes, duties and other obligatory payments. This crime's social dangerous had analyzed and was defines the one's place in the Criminal Code structure. Had done the analyze of the legally define of crime which provide criminal responsibility for the evading of the taxes, duties and other obligatory payments. A complex of measures of criminal and legal character and encourage norms to persons that voluntary had paid taxes after they had committed the crime has been elaborated in order to raise the effectiveness of using punishment to persons that are guilty in this crime. Proposals towards amending this part the existing legislation and the legal practice. Key words: obligatory payments to state budget and state founds, taxes, duties, evading of the taxes, duties and other obligatory payments