Tax Evasion: the Main Points to be Borne in Mind
Maksym O. Sysoiev, Oleksandr A. Kripak
Probably, from the moment when the state introduced taxes and various duties into society the first attempts to evade paying such taxes and duties were made. Thus, from the very beginning of the taxation system the instrument of liability for violation of tax legislation played a significant role. Tax evasion is considered by the state as a serious violation of legislation and is subject to punishment…
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