Salkazanov A.E. Criminal responsibility for tax violation in the CIS countries

Abstract: The subject of this research is the criminal law norms that regulate the responsibility for tax violations in the CIS countries. The author explores the objective and subjective elements of these violations, its qualifications, as well as the questions of exemption from criminal responsibility for these offences. A peculiar attention is given to the questions of legislative regulation of the norms on criminal evasion from taxes. The scientific novelty of this research consists in the complex research of the norms on criminal tax evasion, as well as determination of the legislative gaps and formulation of the ways to fix them. Among the main conclusions are the author’s highlights of the positive and negative aspects of the legal regulation of criminal responsibility for tax violations in the CIS countries.

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