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Способы Уклонения От Уплаты Налогов И/Или Сборов: Теория И Практика

Author

Listed:
  • Боровков Александр Владимирович

    (ГОУ ВПО «Волгоградский государственный университет»)

Abstract

В статье автор рассмотрел вопрос о происходящих изменениях в законодательном регулировании понимания способа уклонения от уплаты налогов/сборов. Отмечены существующие на практике и в теории различные подходы к трактовке данной категории. Сделаны предложения по возможному разрешению спорных аспектов способа уклонения от уплаты налогов/сборов в части их практического применения.In the article the author touched upon the issue of changes in understanding the ways of evading taxes and/or tax collections in the legislation. The author pointed out the existing in the theory and practice of various approaches to interpreting this category and suggested the ways of possible solving the controversial aspects of the ways of evading taxes/tax collections in the part of their practical application.

Suggested Citation

  • Боровков Александр Владимирович, 2009. "Способы Уклонения От Уплаты Налогов И/Или Сборов: Теория И Практика," Бизнес в законе. Экономико-юридический журнал, CyberLeninka;Издательский дом Юр-ВАК, issue 3, pages 133-134.
    • Handle: RePEc:scn:027818:14516768
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