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Taxes and Taxation
Reference:
Akopdjanova, M. O. (2011). 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, 12, 64–68. 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 LegislationAbstract: 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.
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