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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2011. № 8. Part 2. P. 130-132.
SCIENTIFIC AREA: Law Sciences
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HISTORICAL-LEGAL ASPECT OF TAX EVASION PROBLEM

Krivosheev Igor' Aleksandrovich
Moscow State University named after M. V. Lomonosov


Abstract. The author analyzes tax evasion definition, reveals tax evasion specifics in Russian pre-revolutionary and modern law and considers the certain elements of tax offenses historical-legal characteristics.
Key words and phrases: налог, налогообложение, налоговое бремя, налогоплательщик, налоговое правонарушение, налоговое преступление, уклонение от уплаты налогов, tax, taxation, tax burden, taxpayer, tax offense, tax crime, tax evasion.
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