Akopdzhanova M.O. The protection by criminal law of the order of charging of fees into the budget: the new legislation

Abstract: The article views the amendments to the current tax legislation in Russia that were introduced by the Federal Law # 382-FZ adopted on November 29, 2014. The amendments were adopted in connection with the introduction of a new legal institution – a sales tax – in the Tax Code of the Russian Federation. This article examines the legal structure of the new tax, the object of taxation and the subject of the taxpayers, as well as some peculiarities of criminal prosecution for a failure to pay such a tax, in accordance with the Criminal Code of Russia (articles 198 and 199). The methodological basis of the research was a set of general scientific and specific methods of analyzing the objective social and legislature reality in this branch of science, such as the methods of analysis, synthesis, classification and generalization, as well as the methods of formal logic. As a result of this study, in view of the "blanket" effect of dispositions of the criminal legislature, an interrelation was revealed between the changes in tax laws and related changes in the criminal legislation of Russia, in connection with the expansion of the limits of juridical protection by criminal laws due to the emergence of a new taxation. The conclusions of the article may be useful for law enforcement authorities in their investigations and hearings of relevant cases, as well as for students, postgraduate students and people interested in the issues of law.

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