MainAuthors Iskaliyev Ravil G. kandidat yuridicheskih nauk, docent kafedry ekonomiki i ekonomicheskoy bezopasnosti Nizhny Novgorod Academy of the Ministry of the Interior of Russia ARTICLES: PROBLEMATIC ISSUES OF THE CRIME OBJECTIVE ASPECT OF CONCEALING TAX AND/OR FEE ARREARS (ART. 1992 OF THE CRIMINAL CODE) Business in Law — Issue №2 2016: 281-286