ПРОБЛЕМИ ПРИ ОЦЕНКАТА НА ДОКАЗАТЕЛСТВАТА В НАКАЗАТЕЛНИЯ ПРОЦЕС ПРИ УСТАНОВЯВАНЕ НА ОТРИЦАТЕЛНИ ФАКТИ
PROBLEMS IN THE PROOF OF NEGATIVE FACTS IN CRIMINAL PROCEEDINGS
Author(s): Vanya IlievaSubject(s): Law, Constitution, Jurisprudence, Criminal Law
Published by: Институт за държавата и правото - Българска академия на науките
Keywords: Proof; evaluation of evidence; negative facts; tax crimes; tax credit
Summary/Abstract: The difficulty in proving negative facts in the criminal process e particularly high in one of the most - common practice in tax crimes - tax evasion by deducting the undue tax credit when there actually takes delivery. The presence of positive and negative facts often leads to wrong approach in assessing the evidence collected.
Journal: Научни трудове на Института за държавата и правото
- Issue Year: 2015
- Issue No: XIII
- Page Range: 172-178
- Page Count: 7
- Language: Bulgarian
- Content File-PDF