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 ...
Criminalistic characteristics of organized credit fraudster groups
... related issues of the investigation of fraud in the field of credit, in practical investigation of such crimes.
Tagirov R. A.
credit, fraud, false information, theft, organized group, complicity, conspiracy, criminalistic characterization, figurehead, leader, executor, accomplice