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Law and Politics
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Akopdjanova, M.O. Formation of the modern legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies

Abstract: In order to efficiently fight tax crimes, it is first of all necessary to develop legislative basis, which would meet the needs of the existing reality of implementation and development of economic activities. The above-mentioned matter is especially topical in regard to the formation of the current legislation of the Russian Federation on criminal responsibility for the crimes against the established order of payment of taxes and levies. This article is devoted to the above-mentioned issue.


Keywords:

jurisprudence, formation, legislation, tendency, taxes, levies, taxpayer, crime, accused, responsibility.


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