This article is devoted to the analysis of the problems of the current state of tax criminal offenses, criminal liability for their commission, causes, consequences and prospects and their prevention. The fight against tax crime is one of the conceptual tasks of the law enforcement agencies of the Republic of Kazakhstan. The importance of the problem raised by us is confirmed by the systematic reforms of the national legislation of Kazakhstan, both tax and criminal. Since the beginning of this year, 496 economic crimes have been registered in Kazakhstan, of which 55 crimes are related to tax offenses, which indicates the popularity of this type of crime among economic crimes.
TAX CRIMINAL OFFENSES IN THE REPUBLIC OF KAZAKHSTAN: CURRENT STATE, CRIMINAL LIABILITY, CAUSES AND PROSPECTS FOR PREVENTION
Published March 2022
Abstract
Language
Русский
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