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SOURCE:   Almanac of Modern Science and Education. Tambov: Gramota, 2015. № 4. P. 132-135.
SCIENTIFIC AREA: Law Sciences
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PUBLIC DANGER OF TAX EVASION

Suslov Dmitrii Anatol'evich
Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V. Ya. Kikotya


Abstract. The article explores contradictions between the level of the public danger of tax evasion and the degree of its active perception by public authorities; highlights problems in ??tax sphere and models the situations of non-criminal dangerous tax evasion, as well as discloses the content of the author’s position in relation to the system of the qualification of unlawful acts in tax sphere.
Key words and phrases: налоги, налоговая система, налоговая политика, общественная опасность, налоговые правонарушения, уклонение от уплаты налогов, судебная налоговая экспертиза, taxes, tax system, tax policy, public danger, tax offences, tax evasion, judicial tax expertise.
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