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Taxes and Taxation
Reference:
Nikiforov, A. V.
Criminal Law Risk of Tax Agents: New Procedure
for Initiating a Criminal Case
// Taxes and Taxation.
2012. ¹ 11.
P. 31-45.
URL: https://en.nbpublish.com/library_read_article.php?id=62007
Nikiforov, A. V. Criminal Law Risk of Tax Agents: New Procedure for Initiating a Criminal CaseAbstract: The author of the article provides the definition of the criminal law risk of tax agents who can be held liable for breaching their duties as tax agents in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The author describes the main features of existing criminal law risks of tax agents, their riggers, purposes and degree, actual conditions and circumstances of risky behavior and its consequences. The article also covers the issues of implementation of Article 199.1 of the Criminal Code of the Russian Federation under conditions of changes in criminal procedure legislation. Keywords: taxes and taxation, tax agent, criminal risk, legal risk, criminal responsibi lity, Article 199.1 of the Criminal Code of the Russian Federation, tax, Zhalinsky, modernization.
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References
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