
	Law and Politics Reference: Akopdjanova, M.O. Formation of the modern legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies // Law and Politics. 2013. № 8. P. 1022-1026. URL: https://en.nbpublish.com/library_read_article.php?id=52023 Akopdjanova, M.O. Formation of the modern legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies Abstract: In order to efficiently fight tax crimes, it is first of all necessary to develop legislative basis, which would meet the needs of the existing reality of implementation and development of economic activities. The above-mentioned matter is especially topical in regard to the formation of the current legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies. This article is devoted to the above-mentioned issue. Keywords: jurisprudence, formation, legislation, tendency, taxes, levies, taxpayer, crime, accused, responsibility. 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 / B.V. Volzhenkin. – SPb, 2007. 2. Efimychev P.S. Predmet i predely dokazyvaniya po ugolovnym delam o nalogovykh prestupleniyakh / P.S. Efimychev // Zhurnal rossiyskogo prava. – 2001.-№9. 3. Kucherov I.I. Prestupleniya v sfere nalogooblozheniya. Nauchno-prakticheskiy kommentariy u UK RF / I.I. Kucherov. – M., 1999. 4. Kucherov I. Nalogi i kriminal: Istoriko-pravovoy analiz / I.I. Kucherov.-M., 2000. 5. Lopashenko N.A. Prestupleniya v sfere ekonomicheskoy deyatel'nosti. Kommentariy k glave 22 UK RF. – Rostov-na-Donu, 1999. 6. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon / D.G. Makarov. M., 2003. 7. Mamilov K.V. Ugolovno-pravovoe osnovanie ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov: Avtoref. dis. … kand. yurid. nauk. – Izhevsk, 2002. 8. Minskaya V.S. Nalogovaya prestupnost': problemy zakonodatel'stva i praktiki primeneniya / V.S. Minskaya // Ugolovnoe pravo.-2001.-№1. 9. Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty: Avtoref. dis. … kand. yurid. nauk. – Chelyabinsk, 1999. 10. Sergeev V.I. Ob'ektivnaya storona – odin iz vazhneyshikh priznakov sostava nalogovogo prestupleniya / V.I. Sergeev // Rossiyskiy sud'ya. – 2001.-№8.

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Akopdjanova, M.O. Formation of the modern legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies