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).

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