Object and subject of evasion of taxes and other compulsory payments

Object and subject of evasion of taxes and other compulsory payments

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The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments.There are analyzed researched crime determination problems, which are connected with subject and object of Solid state tax and other compulsory payments evasion.In the course of the research, the author has made the conclusions that the object of the evasion of taxes and other compulsory payments group is the national economic interests.The direct object is the national economic interests in the sphere of state revenues or the national fiscal interests.While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory payments is the tax base (income, property, expenses and consumption), taxes, state and local government Optics Cleaning fees, as well as other payments determined by the State.

The author has also concluded that the subject of the evasion of taxes and other compulsory payments does not include increase in the tax principal debt, fine and late charge, which are covered by the financial responsibility.The subject of the evasion of taxes and other compulsory payments may not include also income from illegal activity or proceeds resulting from criminal offences.