| Popis: |
This article notes that crime in the tax system in the general crime system requires a separate study. Each part of the system must be considered as a separate system, and each component of the system is one component of a broader system. This approach can be applied to the tax system. The tax system is considered as a set of taxes, fees, other payments and contributions to the budget and state trust funds, taxpayers and bodies that control the correctness of the calculation, completeness and timeliness of their payment in the manner prescribed by law. It is also noted that modern crime has become more mobile, flexible, and criminals themselves are more experienced and active in introducing new forms, types and methods of criminal activity. Thanks to modern technologies for the ex-pansion of the information space, there is a continuous professionalization of criminal activity. Given this situation, the geopolitical situation, the imperfection of the national system and legal policy to prevent crime, our state is becoming a zone conducive to the illegal activities of the underworld. |
