Salkazanov, A. E. Criminal Liability for Evasion of Taxes And/Or Levies in the Russian Federation and Foreign States As Exemplified by Organizational Liability // Taxes and Taxation. 2013. № 11. P. 852-859. URL: https://en.nbpublish.com/library_read_article.php?id=63529

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.

Keywords:

The present article is devoted to particular issues of criminal liability for avoidance of paying ta, the author of the article provides the key figures of different countries not receiving budget reven, the author compares the experience of imposing criminal liability for evasion of taxes in the USA an, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes

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.	Konstitutsiya Rossiyskoy Federatsii. Prinyata Vsenarodnym golosovaniem 12 dekabrya 1993 goda (red. ot 30.12.2008) [Tekst] // Rossiyskaya gazeta.-25.12.1993.-№ 237.
2.	Kodeks ob administrativnykh pravonarusheniyakh. Federal'nyy zakon ot 30.12.2001 № 195-FZ (red. ot 01.10.2013) [Tekst]// Sobranie zakonodatel'stva RF.-07.01.2002.-№ 1 (ch. 1).-St. 1.
3.	Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya. Federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 01.10.2013) [Tekst]// Sobranie zakonodatel'stva RF.-№ 31.-03.08.1998.-St. 3824
4.	Ugolovnyy kodeks Rossiyskoy Federatsii. Federal'nyy zakon ot 13.06.1996 № 63-FZ (red. ot 01.09.2013) [Tekst]// Sobranie zakonodatel'stva RF.-17.06.1996.-№ 25.-St. 2954.
5.	O nekotorykh voprosakh primeneniya chasti pervoy Nalogovogo kodeksa Rossiyskoy Federatsii. Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 28 fevralya 2001 g. № 5 [Elektronnyy resurs]// SPS Konsul'tant Plyus
6.	Glushko D. E. K voprosu o nalogovykh pravonarusheniyakh i prestupleniyakh: osnovnye aspekty[Tekst] / D. E. Glushko // Nalogi. – 2007. – №2
7.	Kozyrev, A. A. Nekotorye voprosy otvetstvennosti za narushenie zakonodatel'stva o nalogakh i sborakh[Tekst]/ A. A. Kozyrev// Gosudarstvo¬ i pravo. – 2010.-№ 4.
8.	Mayburov I. A. Massovyy opportunizm nalogoplatel'shchikov kak sledstvie otsutstviya v nashem obshchestve nalogovoy morali /I.A. Mayburov. [Elektronnyy resurs] // URL.: Rezhim dostupa: [http://www.cnfp.ru/publish/journal/2012/2012–09.php]
9.	Simin V. I. Uklonenie ot uplaty nalogov: prichiny, sposoby i sredstva presecheniya[Tekst]/ V. I. Simin // Finansovoe pravo. – 2009.-№1
10.	Smirnov, A. V. Finansovye sanktsii za narushenie nalogovogo zakonodatel'stva: otechestvennyy i zarubezhnyy opyt[Tekst]/ A. V. Smirnov.-M.: Prior Izdat, 2008.
11.	Churikov, A. A. Otvetstvennost' zanalogovye prestupleniya: Uchet zarubezhnogo opyta v otechestvennoy praktike [Tekst]/A. A. Churikov. // «Chernye dyry» v Rossiyskom zakonodatel'stve .-2011.-№ 4.-S. 268.
12.	Effektivnoe mezhvedomstvennoe sotrudnichestvo v oblasti bor'by s nalogovymi i drugimi finansovymi prestupleniyami [Elektronnyy resurs] // URL.: http://www.oecd.org/ctp/crime/Final_Russian_Domestic_Cooperation.pd