Countering tax crimes

Автор: Barashyan L.R., Kishka D.A., Muselyan G.G., Zhmurko R.D.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Юридические науки

Статья в выпуске: 11-3, 2020 года.

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This scientific article examines the criminal policy in the field of countering tax crimes is important for the formation of stability not only in the economy, but also in society as a whole, as well as in increasing the authority of the authorities. Modern Russian criminal policy in the field of countering tax crimes has not acquired the desired consistency, consistency, clarity and balance. The criminal and criminal procedure legislation of recent years has been chaotically amended due to the prevailing socio-economic situations in the country, the challenges facing the budget, and so on the Liberalization of criminal legislation in the first decade of the XXI century has largely defined a new image of the fight against illegal acts in the field of taxation. today’s mechanism for countering tax crime is a fragmented remnant of a once unified system, a single cycle from detecting a tax crime to sending a case to court. Russian legislation permanently changes the procedure for detecting, disclosing and investigating tax crimes, the structure of state bodies and the powers of employees who counteract tax crime, etc. The lack of a well-formed criminal policy in the field of countering tax crimes has led to the existing negative trend of chaotic changes in the punishment for tax crimes.

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Tax crime, criminal offense, responsibility, counteraction, pravo

Короткий адрес: https://sciup.org/142225138

IDR: 142225138   |   DOI: 10.17513/vaael.1467

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