Personality of the tax criminal as an element of the criminalistic characteristics of the failure to fulfill the duties of the tax agent.

Personality of the tax criminal as an element of the criminalistic characteristics of the failure to fulfill the duties of the tax agent.

Authors

  • Svetlana MIKHEEVA

Keywords:

criminal identity, taxes, crime, tax agent, non-fulfillment of duties, personal interest.

Abstract

The article describes the personality of a tax criminal as a model consisting of two subsystems: physical and mental characteristics of the individual; the criminological portrait of a tax criminal and the motivation for his unlawful behavior are analyzed.

Published

2023-04-12

Issue

Section

Трибуна молодого ученого
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