Salkazanov, A. E. Criminal Liability for Evasion of Taxes And/Or Levies in the Russian Federation and Foreign States As Exemplified by Organizational Liability

Abstract: The present article is devoted to particular issues of criminal liability for avoidance of paying taxes and/or levies in the Russian Federation and foreign states. By using the method of peer reviews, the author of the article provides the key figures of different countries not receiving budget revenues as a result of evasion of taxes. The author focuses on foreign experience as one of the sources of information about how to improve national legislation. In particular, the author compares the experience of imposing criminal liability for evasion of taxes in the USA and Russian Federation. The article contains a general description of particular methods of preventing tax crime in different countries. Based on the research, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes and/or levies by organizations in the Russian Federation. These measures can serve both as a theoretical concept and practical recommendations on how to improve the effective legislation.

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