PRESTUPLENIYA V NALOGOVOM PRAVE NA PRIMERE KITAYSKOY NARODNOY RESPUBLIKI I AVSTRALII
Abstract and keywords
Abstract (English):
The article deals with the concept of tax crimes, what are the obligations and what is the responsibility. This article deals with the legal regulation of tax crimes, types and measures of responsibility and on whom it applies. Tax crimes are also analyzed in the People's Republic of China and in Australia. The purpose of this article is to provide an overview of tax crimes, the consequences for their actions, as well as the composition of tax crimes in the countries studied and the study of their regulatory framework.

Keywords:
tax crimes, tax law, legislation, tax
Text
The article deals with the concept of tax crimes, what are the obligations and what is the responsibility. This article deals with the legal regulation of tax crimes, types and measures of responsibility and on whom it applies. Tax crimes are also analyzed in the People's Republic of China and in Australia. The purpose of this article is to provide an overview of tax crimes, the consequences for their actions, as well as the composition of tax crimes in the countries studied and the study of their regulatory framework.
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