Liability for tax crimes under the law of australia

The present article has examined the tax evasion in Australia, determined the methods of committing tax crimes, as well as defined responsibility for these crimes. The purpose of this article is to review the formal elements of tax crimes under the Australian legislation and to conduct comparative-legal characterization of the tax crimes under consideration with the Criminal law in the Russian Federation. The special attention has been paid to the statutory regulation of the legal relations in the tax area and to the detection of the key point of the Australian legislation regulating criminal liability for tax evasion.

tax crimes, tax evasion, liability, economic crimes, making false statements, falsification, concealment the information, penalty units, imprisonment, legislation of Australia