To the Question of the Objective Part of the Deviation from the Payment of Taxes

Abstract

The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusion that the share of unpaid taxes cannot exceed 100%.

Keywords

• налоговые преступления
• объективная сторона
• размер неуплаченного налога
• доля неуплаченного налога
• квалификация преступлений
• tax crimes
• objective side
• amount of unpaid taxes
• share of unpaid taxes
• qualification of crimes