TAX EVASION AS A PREDICATE OFFENSE PRIOR TO THE LEGALIZATION OF FUNDS OBTAINED BY ILLEGAL MEANS : THEORETICAL AND LEGAL ASPECT
Abstract
The fight against money laundering in recent years has become one of the priorities are taken into account in
the formation of anti-crime policy of Kazakhstan , as the growing scale of the phenomenon are not only undermine
the stability of the financial and economic system , but also directly endanger national security. Legalization of
proceeds from crime, is closely related to tax relations . The article discusses the theoretical and legal aspects of
tax offenses and reasons for the growth of tax crime
References
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3. «Offshornye kompanii: Obzory, kommentarii, rekomendacii», NPK Vesta, 1994. 74s.
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