Рахимов А.М. – мустақил тадқиқотчи
Темиров Д.Н. – и.ф.д
The article identified and described the causes and conditions of committing tax
offenses. Conclusion is made in accordance that the action should be carried out at all
levels of the reasons described in the article, and only in this case can be a real impact
on the situation in the sphere of taxation.
Keywords: tax offences, the causes of crime, the prevention of tax offenses,
factors.