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Taxes and Taxation
Reference:
Akopdjanova M.O. (2013). Criminal liability for failure to perform
the duties of a tax agent (Par.1991 of the
Criminal Code of Russian Federation). Taxes and Taxation, 5, 382–389. 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
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This article written in Russian. You can find original text of the article here . References
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