Akopdjanova, M. O. Russian Criminal Law about Tax Crime in Pre-Revolutionary Period.

Abstract: Development of the modern tax system of Russia is characterized by a constant growth of a number of crimes connected with violation of the Russian law on taxes and levies. As the analysis of the court and arbitration practice shows, the most widely spread tax crime is a tax evasion (based on the Ministry of Internal Affairs of the Russian Federation). Tax evasion is usually committed through performing false civil transactions. This is the issue this article deals with.

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