Dispositions in the norms of criminal legislation
of the Russian Federation on tax crimes: issues of
distinguishing the component elements of a crime.


	National Security Reference: Akopdjanova, M.O. Dispositions in the norms of criminal legislation of the Russian Federation on tax crimes: issues of distinguishing the component elements of a crime. // National Security. 2012. № 6. P. 105-109. URL: https://en.nbpublish.com/library_read_article.php?id=62001 Akopdjanova, M.O. Dispositions in the norms of criminal legislation of the Russian Federation on tax crimes: issues of distinguishing the component elements of a crime. Abstract: Dispositions in the norms of criminal legislation of the Russian Federation on tax crimes: issues of distinguishing the component elements of a crime. Under Art. 199.2 of the Criminal Code of the Russian Federation the immediate object of crime is the social relations in the sphere of collecting arrears in taxes and levies, while in other tax crimes the immediate objects of crimes are the social relations, which are formed in the sphere of taxation and which guarantee the established order of payment of taxes and levies. There are also differences in the objective element of crime (that is, in the moment, when the crime is deemed completed and the large scale or very large scale damage to the budget takes place). Keywords: jurisprudence, security, court, crime, responsibility, elements, taxes, levies, arrears, nondisclosure. This article can be downloaded freely in PDF format for reading. Download article References 1. Aleksandrov I.V. Nalogovye prestupleniya: kriminalisticheskie problemy rassledovaniya. SPb., 2002. 2. Aleksandrov I.V. Osnovy nalogovykh rassledovaniy. SPb., 2003. 3. Kudryavtsev V.N. Obshchaya teoriya kvalifikatsii prestupleniy. M., 1972. 4. Kucherov I.I. Nalogi i kriminal: Istorikopravovoy analiz. M., 2000. 5. Kucherov I.I., Solov'ev I.N. Ugolovnaya otvetstvennost' za nalogovye prestupleniya. M., 2004. 6. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon. M., 2003. 7. Solov'ev I. N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov. M.: Glavbukh, 2000

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Akopdjanova, M.O. Dispositions in the norms of criminal legislation of the Russian Federation on tax crimes: issues of distinguishing the component elements of a crime.