Статья 'Уголовная ответственность за уклонение от уплаты налогов и (или) сборов в странах СНГ' - журнал 'Law and Politics' - NotaBene.ru
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Уголовная ответственность за уклонение от уплаты налогов и (или) сборов в странах СНГ

Salkazanov Alan El'brusovich

Post-graduate student, the department of Criminal Law, O. E. Kutafin Moscow State Law University

123995, Russia, Moskovskaya oblast', g. Moscow, ul. Sadovaya-Kudrinskaya, 9, kab. 464

salkazan@mail.ru
Other publications by this author
 

 

DOI:

10.7256/2454-0706.2016.8.42890

Received:

01-01-2013


Published:

31-08-2016


Abstract: The subject of this research is the criminal law norms that regulate the responsibility for tax violations in the CIS countries. The author explores the objective and subjective elements of these violations, its qualifications, as well as the questions of exemption from criminal responsibility for these offences. A peculiar attention is given to the questions of legislative regulation of the norms on criminal evasion from taxes. The scientific novelty of this research consists in the complex research of the norms on criminal tax evasion, as well as determination of the legislative gaps and formulation of the ways to fix them. Among the main conclusions are the author’s highlights of the positive and negative aspects of the legal regulation of criminal responsibility for tax violations in the CIS countries.


Keywords:

Model Criminal Code of the CIS, Elements of crime, Criminal evasion, Taxation, Foreign countries, Criminal Code, CIS countries, Criminal responsibility , Tax evasion, Taxes

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