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Delimitation of tax crimes from related compositions

Annotation

At the moment, the fight against tax crimes is one of the most important areas of the criminal law policy of Russian Federation. In addition to tax crimes, other socially dangerous acts are also committed, which have some similarities with tax crimes. The problems of correlation of crimes in the field of taxation with other types of crimes are currently insufficiently developed. In this case, it can be problematic for the courts to correctly qualify these elements of crimes. One of the most pressing problems is the ratio of tax crimes and crimes as a result of which the taxpayer receives income, in particular, illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation).The solution of all practical and theoretical problems in the field of the correct restriction of criminal law norms in the field of taxation from related structures will help us to correctly qualify these acts. Based on the analysis of the current legislation, as well as a number of theoretical sources, we reveal that tax crimes in the Russian Federation are criminally punishable acts, the current Criminal Code of the Russian Federation refers to tax crimes articles 198, 199, 199.1, 199.2, 199.3, 199.4. The Criminal Code of the Russian Federation contains a number of norms describing crimes that are closely related to tax.

Keywords

criminal law characteristics, tax crimes, tax evasion, qualification, related compositions

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DOI

10.20310/2587-9340-2021-5-20-729-740

UDC

343.3/.7

Pages

729-740

References

1. Gabdinurov A.I. Problemy kvalifikatsii prestupnykh deystviy po ukloneniyu ot uplaty platezhey v byudzhet Rossii [Problems of qualification of criminal actions for evasion of payments to the budgets of Russia]. Yuridicheskaya mysl’ [Legal Thought], 2020,no. 1 (117), pp. 154-161. (In Russian). 2. Kucherov I.I. Osobennosti ob”yekta i predmeta prestupleniy v sfere na-logooblozheniya [Features of the object and subject of crimes in the field of taxation]. Ugolovnoye pravo – Criminal Law, 1999, no. 2, pp. 44-50. (In Russian). 3. Istomin V.G. Problema otvetstvennosti fizicheskikh lits za ukloneniye ot uplaty nalogov: Ugolovno-pravovoy i sotsial’nyy aspekty [The Problem of Responsibility of Individuals for Tax Evasion: Criminal and Social Aspects]. Rossiyskiy yuridicheskiy zhurnal – Russian Juridical Journal, 1999, no. 3, pp. 142-152. (In Russian). 4. Gaukhman L.D., Kolodkin L.M., Maksimov S.V. (eds.). Chast’ Obshchaya. Chast’ Osobennaya [General Part. Special Part]. Moscow, 2002, 794 p. (In Russian). 5. Shatalova P.V., Kalashnikova E.B. Nekotoryye problem prestupleniy v sfere nalogooblozheniya [Some of the problems of crimes in the sphere of taxation]. Mezhdunarodnyy zhurnal gumanitarnykh i estestvennyk hnauk – International Journal of Humanities and Natural Sciences, 2020, no. 10-4 (49), pp. 156-158. (In Russian). 6. Rassokhina T.I. Ugolovnyye prestupleniya v nalogovoy sfere (na primere RF) [Criminal crimes in the tax sphere (for example, the Russian Federation)]. Nauchnyy Al’manakh assotsiatsii France-Kazakhstan – Scientific Almanac of Association “France-Kazakhstan”, 2019, no. 2, pp. 161-164. (In Russian). 7. Usmanova Z.A. Pokhody k ponyatiyu «Nalogovoye prestupleniye» [Approaches to the concept of “Tax crime”]. Modern Science, 2020, no. 6-3, pp. 333-336. (In Russian). 8. Korenyugin V.V. Nalogovyye pravonarusheniya i nalogovyye prestupleniya v rezhime tsifrovoy ekonomiki [Tax offenses and tax crimes in digital economy]. Yurist”-Pravoved” [Lawyer-Legislator], 2020, no. 3 (94), pp. 15-21. (In Russian).

Received

2021-10-07

Section of issue

Substantive law

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