Theoretical perception of qualification of crimes subordinated to bodies, which control the observance of tax legislation.

Abstract

Theoretical aspects of the notion “qualification of
crimes subordinated to bodies, which control the obser-
vance of tax legislation” by means of defining the compo-
nents of the concept “qualification of crime” and “control
over the observance of tax legislation” are disclosed in
the article. Besides that, the bodies that control the ob-
servance of tax legislation are recognized. As a result of
symbiosis of these concepts, the author defines the notion
“qualification of crimes subordinated to bodies, which
control the observance of tax legislation”.
In order to get more comprehensive description of the
crimes subordinated to bodies, which control the obser-
vance of tax legislation, the author summarizes the char-
acteristics of those individuals who commit such crimes,
because criminological portrait of such persons differs sig-
nificantly from those who commit criminal offenses. Sum-
marizing the statistics by the author makes it clear that
most often tax evaders are educated men up to 45 years,
because most of the heads of enterprises are men. Women
are in minority among tax evaders because they tradition-
ally hold positions related to accounting and reporting.
In addition, the creation of criminal groups is atypical,
there are practically no facts of creating criminal groups
consisting of four or more persons. As a rule, the number
of participants for committing tax crimes does not exceed
two people, usually they are a manager and an accountant.
Summarizing the results of the above, the main author
comes to the conclusion that the bodies that monitor the
compliance with tax legislation are a structural element
of the tax system of the country, and therefore the effec-
tiveness of the outlined system depends on their clearly
defined legal competence.
According to their significance, crimes subordinated
to bodies, which control the observance of tax legislation
have double destructive effects: 1) they destroy the tax
system of the state; 2) undermine the existing economic
mechanism of the state. While characterizing the indi-
viduals committing tax crimes, we have determined that
they are the persons of working age and the motive for
their committing is personal enrichment.