
	Taxes and Taxation Reference: Akopdjanova, M. O. Criminal Responsibility of a Tax Agent for Failure to Transfer Taxes (Levies) to the Budget as well as Clearance of Tax (Levies) Arrears: New Legislation // Taxes and Taxation. 2011. № 12. P. 64-68. URL: https://en.nbpublish.com/library_read_article.php?id=59022 Akopdjanova, M. O. Criminal Responsibility of a Tax Agent for Failure to Transfer Taxes (Levies) to the Budget as well as Clearance of Tax (Levies) Arrears: New Legislation Abstract: Tax crime is one of the most serious threats for economic security of Russia. As practice shows, most of tax crimes are committed as a failure to fulfi ll the tax agent’s responsibilities. The present article is devoted to this issue as well as improvement of current legislative regulation of such corpus delicti. Keywords: studies of law, tax agent, responsibility, corpus delicti, improvement, legislation, taxes, levies, liability. This article is unavailable for unregistered users. Click to login or register References 1. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii. – SPb, 2. 2007. 3. Karyakin, V.V. Problemy primeneniya ugolovnoy otvetstvennosti za nalogovye prestupleniya / V.V. Karyakin 4. // Sovremennoe pravo. - 2006. - №8. 5. Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i 6. nalogooblozhenie. - 2006. - №4. 7. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. 8. Sverchkov // Rossiyskaya yustitsiya. - 2000. - №7. 9. Tyunin V.I. Nalogovye prestupleniya v Ugolovnom kodekse Rossiyskoy Federatsii / V.I. Tyunin // Zhurnal 10. rossiyskogo prava. – 2004. - №8. 11. Mosin E.F. Doktrina obosnovannoy nalogovoy vygody / E.F. Mosin // Vash nalogovyy advokat. – 2007. 12. - №5. 13. Magomedov D., Kovalev V. Osobennosti kvalifikatsii nalogovykh prestupleniy / D. Magomedov, V. Kovalev 14. // Zakonnost'. – 2003. - №2. 15. Klepitskiy I.A. Nalogovye prestupleniya v ugolovnom prave Rossii: evolyutsiya prodolzhaetsya / I.A. 16. Klepitskiy // Zakon. – 2007. - №7. 17. Zolotukhina L.V., Darmaeva V.D. Kvalifikatsiya prestupleniy za neispolnenie obyazannostey nalogovogo 18. agenta / L.V. Zolotukhina, V.D. Darmaeva // Nalogi. – 2007. – №2. 19. Doroshkov V.V., Kolokolov N.A. Kvalifikatsiya deyaniy po stat'yam 198, 199, 1991, 1992 UK RF i ikh ot- 20. granichenie ot smezhnykh sostavov prestupleniy i pravonarusheniy / V.V. Doroshkov, N.A. Kolokolov // 21. Ugolovnyy protsess. - 2006. - №12.

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Akopdjanova, M. O. Criminal Responsibility of a Tax Agent for Failure to Transfer Taxes (Levies) to the Budget as well as Clearance of Tax (Levies) Arrears: New Legislation