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".
1. Статистические...
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.
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