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Taxes and Taxation
Reference:
Nikiforov, A. V.
Criminal Law Risks of Tax Agents: New Procedure for Initiating Criminal Cases
// Taxes and Taxation.
2013. ¹ 12.
P. 943-957.
URL: https://en.nbpublish.com/library_read_article.php?id=63723
Nikiforov, A. V. Criminal Law Risks of Tax Agents: New Procedure for Initiating Criminal CasesAbstract: The author of the article offers a definition of criminal law risk of tax agents who can be held criminally liable for non-performance of their obligations according to Article 199. 1 of the Criminal Code of the Russian Federation. The author of the article views the main features of existing criminal law risks of tax agents, grounds of such risks, purpose and the intensity and actual conditions and circumstances as well as consequences of risky behavior. The author also touches upon the problems of enforcing the provisions of Article 199.1 of the Criminal Code of the Russian Federation in terms of recent changes in criminal procedure legislation. Keywords: taxes and taxation, tax agent, criminal risk, criminal law risk, criminal liability, Article 199.1 of the Criminal Code of the Russian Federation, legal risk, Zhanlinsky, modernization of criminal law.
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