Criminal Responsibility of a Tax Agent for a Failure to Fulfill Duties to Transfer Taxes (Levies) to Budget as Well as to Pay the Tax (Levies) Arrears: New Legislation


	Taxes and Taxation Reference: Akopdjanova, M. O. (2011). Criminal Responsibility of a Tax Agent for a Failure to Fulfill Duties to Transfer Taxes (Levies) to Budget as Well as to Pay the Tax (Levies) Arrears: New Legislation. Taxes and Taxation, 3. https://en.nbpublish.com/library_read_article.php?id=58241 Akopdjanova, M. O. Criminal Responsibility of a Tax Agent for a Failure to Fulfill Duties to Transfer Taxes (Levies) to Budget as Well as to Pay the Tax (Levies) Arrears: New Legislation Abstract: Tax crime is one of the main threats for Russia’s economic safety. As practice shows, the majority of tax crimes is committed through a failure to perform duties of a tax agent. This is he problem the article is devoted to. The author also suggests certain ways to improve the existing law on this matter. Keywords: studies of law, tax, agent, responsibility, crime, legislation, the Code, budget, levy, deficiency. This article is unavailable for unregistered users. Click to login or register

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