Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
This article explores issues relating to qualifying actions of performed by an authorized representative in collusion with the taxpayer or by those conducting entrepreneurial activities through a figurehead. It is stressed that the Plenary Session of the Supreme Court should clarify these issues through introducing amendments to the existing Resolution No. 64 of December 28, 2006 "On the practice of court application of criminal legislation concerning liability for tax crimes".
Conceptual picture of the world and the specificity of its formation
In the article the concept is presented as a mental multimodal nonlinear product. Changing of the figure-background relations as a basic mechanism of the perception of any kind of information appears as a ground of the transformation of the meaning of the concept.
Когнитивная семантика. Тамбов, 2000.
Мышление и речь // Психология развития человека. М., 2003. С. 664—1019...
Criminalistic characteristics of organized credit fraudster groups
Due to the rapid criminalization of credit relations and the widespread theft of bank loans, committed mainly by groups of fraudsters, the forensic science faces a serious problem of developing an effective method for investigating crimes of this nature. The method must include recommendations for identifying signs of complicity, defining the group of people involved in the theft, their arrest and proof of guilt. At the same time, the research of this kind is impossible without the study of typical...