Salkazanov, A. E. Topical Issues of Improving Criminal Liability for Avoidance of Paying Taxes and/or Levies Collected from Organizations in the Russian Federation (Article 199 of the Criminal Code of the Russian Federation)

Abstract: The present article is devoted to the legal provision regarding liability for avoiding paying taxes and/or levies in the Russian Federation. The author of the article raises questions about legislative regulation and improvement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation. The author describes the law enforcement practice related to the liability for this type of crime and proves the need in a new approach of the law maker to the decision making processes in the sphere of tax crime. In particular, the author of the article points out particular ways to commit tax crime, the moment when tax crime is considered to be over and imperfection of description of the corpus delicti as set forth by Article 199 of the Criminal Code of the Russian Federation. The author also touches upon the questions of imperfect interaction between tax and criminal laws. The main methods used by the author were the following: dialectic method, analysis and synthesis, historical, logical and systems methods and the technical method of cogitation. Current changes in the tax legislation, arising issues regarding the theory and law enforcement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation prove the need for a new approach to the matter. The author also concludes that it is necessary to include the wording ‘otherwise’ in these provisions, change the wording ‘ when committed on a large or especially large scale’ and reconstruct the features discussed by the author in this article.

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