Criminological characteristics of tax evasion

Abstract

In scientific research and practice, various instruments are used for the disclosure of the content of the crime, which include, for example, criminal law,forensic and criminological characteristics, each of which reveals the content of the subject matter of the study (crime, criminal activity) from its own special point of view. With regard to the criminal legal characteristic, it is of great importance for a complete and objective assessment of the act committed, as well as for determining the boundaries and scope of application of the criminal law.