
	Taxes and Taxation Reference: Nikiforov, A. V. Criminal Law Risks of Tax Agents: New Procedure for Initiating Criminal Cases // Taxes and Taxation. 2013. № 12. P. 943-957. URL: https://en.nbpublish.com/library_read_article.php?id=63723 Nikiforov, A. V. Criminal Law Risks of Tax Agents: New Procedure for Initiating Criminal Cases Abstract: The author of the article offers a definition of criminal law risk of tax agents who can be held criminally liable for non-performance of their obligations according to Article 199. 1 of the Criminal Code of the Russian Federation. The author of the article views the main features of existing criminal law risks of tax agents, grounds of such risks, purpose and the intensity and actual conditions and circumstances as well as consequences of risky behavior. The author also touches upon the problems of enforcing the provisions of Article 199.1 of the Criminal Code of the Russian Federation in terms of recent changes in criminal procedure legislation. Keywords: taxes and taxation, tax agent, criminal risk, criminal law risk, criminal liability, Article 199.1 of the Criminal Code of the Russian Federation, legal risk, Zhanlinsky, modernization of criminal law. 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. Baburin V.V. Risk kak osnovanie differentsiatsii ugolovnoi otvetstvennosti, disser., 2009; 2. Zhalinskii A.E. Ugolovnoe pravo v ozhidanii peremen: teoretiko-instrumental'nyi analiz. 2-e izd., pererab. i dop. M.: Prospekt, 2009, (SPS «Konsul'tant Plyus»); 3. Zharikov Yu.S. Ugolovno-pravovoe regulirovanie i mekhanizm ego realizatsii. M. Yurisprudentsiya. 2009, (SPS «Konsul'tant Plyus»); 4. Zaripov V.M.. Nalogovye prestupleniya: novyi poryadok vozbuzhdeniya ugolovnykh del. Zhurnal «Nalogoved», № 2 (98), 2012, S.44-50; 5. Kommentarii k Ugolovnomu kodeksu Rossiiskoi Federatsii / Otv. red. dok. yurid. nauk, prof. Zasluzhennyi deyatel' nauki RF A.E. Zhalinskii. 3-e izd., pererab. i dop. M.: Izdatel'skii Dom «Gorodets», 2010. S. 510-511, 600; 6. Solov'ev I.N. Prestupnye nalogovye skhemy i ikh vyyavlenie // Uchebnoe posobie, 2009, (SPS «Konsul'tant Plyus»); 7. Shchekin D.M. Nalogovye riski i tendentsii razvitiya nalogovogo prava / Pod red. S.G. Pepelyaeva,-M.: Statut, 2007, S.11-14. 1.Solov'ev I.N. Nalogovaya prestupnost' ushla v pike. Portal Pravo.ru (http://pravo.ru/review/face/view/67917/); 2.Smirnov G. Poroki radikal'noi liberalizatsii ugolovnoi politiki v sfere nalogooblozheniya. Portal Pravo.ru (http://pravo.ru/review/face/view/62345/); 3.Smirnov G. Ispol'zovanie sudebnykh doktrin VAS pri primenenii ugolovnogo zakona. Portal Pravo.ru (http://pravo.ru/review/face/view/66236/).

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Nikiforov, A. V. Criminal Law Risks of Tax Agents: New Procedure for Initiating Criminal Cases