Tax crime concept
In the article the concept of tax crime is analyzed. The thesis of plural character of tax crime object is proved. It is shown that the object of tax crimes relations is tax collection and formation of budgetary and off-budget fund; activities of state governing bodies and local governments; the state or municipal property. The relations in sphere of state and municipal management and the relations concerning the state or municipal property are considered as the main object of tax crimes. It is suggested to allocate tax crimes in narrow sense (articles 198, 199, 199.2 Criminal codes of the Russian Federation), characterized by a generality of the objective party, representing various forms of evasion from taxes payment and/ or gathering.