
	Taxes and Taxation Reference: Akopdjanova M.O. Criminal liability for failure to perform the duties of a tax agent (Par.1991 of the Criminal Code of Russian Federation) // Taxes and Taxation. 2013. № 5. P. 382-389. URL: https://en.nbpublish.com/library_read_article.php?id=62935 Akopdjanova M.O. Criminal liability for failure to perform the duties of a tax agent (Par.1991 of the Criminal Code of Russian Federation) Abstract: Combating tax crime holds special significance for modern Russian society. Failure to perform the duties of a tax agent is a wide-spread tax crime. The article is aimed at examining this corpus delicti and uncovering the issues of legal practice involving this particular delict. Keywords: Taxes and taxation, liability, responsibility, tax agent, corpus, crime, improvement, Law, taxes, dues This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii. – SPb: «Yuridicheskiy tsentr Press», 2007 – 765 s. 2. Karyakin, V.V. Problemy primeneniya ugolovnoy otvetstvennosti za nalogovye prestupleniya / V.V. Karyakin // Sovremennoe pravo.-2006.-№8. – S.21-24. 3. Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i nalogooblozhenie.-2006.-№4. – S. 18-23. 4. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya.-2000.-№7. – S.49-55. 5. Tyunin V.I. Nalogovye prestupleniya v Ugolovnom kodekse Rossiyskoy Federatsii / V.I. Tyunin // Zhurnal rossiyskogo prava. – 2004.-№8. – S.58-61. 6. Mosin E.F. Doktrina obosnovannoy nalogovoy vygody / E.F. Mosin // Vash nalogovyy advokat. – 2007.-№5. – S.45-50. 7. Magomedov D., Kovalev V. Osobennosti kvalifikatsii nalogovykh prestupleniy / D. Magomedov, V. Kovalev // Zakonnost'. – 2003.-№2. – S.15-18. 8. Klepitskiy I.A. Nalogovye prestupleniya v ugolovnom prave Rossii: evolyutsiya prodolzhaetsya / I.A. Klepitskiy // Zakon. – 2007.-№7. – S.38-43. 9. Zolotukhina L.V., Darmaeva V.D. Kvalifikatsiya prestupleniy za neispolnenie obyazannostey nalogovogo agenta / L.V. Zolotukhina, V.D. Darmaeva // Nalogi. – 2007. – №2. – S.11-14. 10. Doroshkov V.V., Kolokolov N.A. Kvalifikatsiya deyaniy po stat'yam 198, 199, 1991, 1992 UK RF i ikh otgranichenie ot smezhnykh sostavov prestupleniy i pravonarusheniy / V.V. Doroshkov, N.A. Kolokolov // Ugolovnyy protsess.-2006.-№12. – S.67-69

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Akopdjanova M.O. Criminal liability for failure to perform the duties of a tax agent (Par.1991 of the Criminal Code of Russian Federation)