Provisions of the customs and tax legislation as a basis of criminal and legal characteristics of evasion of the customs payments bound up with smuggling of the goods
Journal Title: Юридические науки и образование - Year 2014, Vol 41, Issue 41
Abstract
It is considered a correlation of provisions of the customs, tax and criminal legislation under characteristic of evasion of customs payments bound up with smuggling of the goods. Object, subject, objective and subjective sides of considered crime are researched; it is analyzed the point of views of scientists in respect of this issue; author’s suggestions are given.
Authors and Affiliations
Bahtiyar Gatamov
Keywords
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