Reference:
Imanshapieva M.M..
Lowering the scale of “shadow” economy: regional aspects (on the example of the Republic of Dagestan)
// Taxes and Taxation.
2021. № 4.
P. 47-69.
DOI: 10.7256/2454-065X.2021.4.35578 URL: https://en.nbpublish.com/library_read_article.php?id=35578
Abstract:
The goal of this research is to outline e the vectors for reducing the scale of “shadow” economy, improving control over legalization of the income of small and medium businesses in the constituent entities of the Russian Federation, and determining tax potential of the regions in separate sectors economic sectors in the current context. The subject of this research is the role and place of legalization of shadow business as the factor of stimulating the economic activity of the regions. The article examines various approaches of the experts towards the concept of “shadow” economy in the modern conditions. Analysis is carried out on the peculiarities of development of “shadow” economy in certain economic sectors (such as construction, wholesale and retail, alcohol production, etc.) in Russian regions (using the example of the Republic of Dagestan). Comparative study is conducted on various indicators in the constituent entities of North Caucasus Federal District and the Russian Federation. Special attention is given to the measures aimed at reduction of the scale of “shadow” economy and improving control over legalization of the income of entrepreneurial activity with regards to increasing tax revenues from small and medium businesses and determining tax potential of the regions. Recommendations are made for reducing the scale of the “shadow” economic sectors, increasing tax revenue from small and medium businesses, determining tax potential of the region in separate economic sectors, stimulating economic activity of small business within the limits of economic security. Based on the acquired results, the author makes suggestions on legalization of the “shadow sector” in separate branches of the economy, as well as improvement of the effectiveness of measures of interdepartmental cooperation of tax, law enforcement and registering bodies aimed at determination of tax potential of the regions in the current context.
Keywords:
potential, shadow, activity, taxes, income, budget, employment,, region,, economy,, reserves
Reference:
Salnikov K.E., Poponova N.A..
Procedural, Organisational and Methodological Features of Studying the Process of the Performance of Obligations to Calculate Taxes and Levies in the Tax and Criminal Process
// Taxes and Taxation.
2018. № 10.
P. 10-23.
DOI: 10.7256/2454-065X.2018.10.25956 URL: https://en.nbpublish.com/library_read_article.php?id=25956
Abstract:
The object of the research is the process of the performance of obligations to calculate taxes and levies. The subject of the research is the procedural, organisational and methodological features of studying the process of the performance of obligations to calculate taxes and levies in the tax and criminal process. The authors focus on the following aspects of the topic: 1. peculiarities of the legal classification of tax offences, their documentation and proof in the process of tax examinations; 2. peculiarities of the implementation of the presumption of innocence principle in the tax and criminal process of tax examinations; 3. application of the tax procedure results when classifying tax offences based on the articles of the Criminal Code of the Russian Federation that set forth responsibility for the avoidance of payment of taxes and levies. The authors pay special attention to harmonization of approaches used by the tax authorities and the Investigative Committee of the Russian Federation to studying the process of the performance of obligations to calculate taxes and levies. In the course of their research the authors have applied such research methods as empirical research, economic statistics, abstract logic, generalisation and systems approach that has allowed to carry out an in-depth analysis of the interaction between tax authorities and internal affairs agencies. The authors of the article examine peculiarities of the implementation of the presumption of innocence principle in the tax and criminal process of tax inspections. They also provide a detailed rationale of the opportunity to use the tax procedure results to classify tax offences according to the articles of the Criminal Code of the Russian Federation that set forth responsibility for the avoidance of the payment of taxes and levies. For the first time in the academic literature the authors prove the opportunity to harmonize approaches that are used by the tax authorities and the Investigative Committee of the Russian Federation to studying the process of the performance of obligations to calculate taxes and levies.
Keywords:
tax forensic examination, expert study, tax offence, economic forensic examination, tax crime, tax administration, criminal proceeding, tax process, tax control, expert
Reference:
Alekhin D.V..
Problems Arising in the Process of Investigating Crimes Set Forth in Article 199.2 of the Criminal Code of the Russian Federation and Their Solutions
// Taxes and Taxation.
2017. № 11.
P. 48-53.
DOI: 10.7256/2454-065X.2017.11.24696 URL: https://en.nbpublish.com/library_read_article.php?id=24696
Abstract:
The object of the research is the criminal activity against the collection of arrears as well as activity performed by law enforcement agencies to investigate the aforesaid crimes. The subject of the research is the objective laws of criminal activity carried out by those who commit the aforesaid crimes as well as procedural and institutional, tactical and other means and investigation techniques. Alekhin pays special attention to the problems that may arise at the stage of viewing a report of a crime when the investigator makes a final decision that will affect the legal perspective of materials received by the investigator (completeness of collection measures, reflection of criminal activity in accounting records, definition of the large amount and moment of crime). The methodological basis of the research involves general research methods (comparison, analysis), theoretical methods (statistical analysis) and empirical methods (analysis of criminal case files, legal regulations, academic and professional literature). At the end of the article Alekhin makes conclusions that the decision to initiate a criminal case should be made after completion of all fiscal liability compulsory execution procedures, that assessment of an act's criminality should not depend on whether the concealment is reflected in accounting records or not, that the large amount should exceed both the amount of arrears and the cost of concealed property, and that liability should be incurred only after the deadline of tax and/or levy payment and the decision about collection of arrears is made. These conclusions can be taken as a basis for practical activity of law enforcement officers who investigate crimes set forth in Article 199.2 of the Criminal Code of the Russian Federation.
Keywords:
investigator, coercion, large amount, recovery, concealment, arrears, investigation, objective party, tax crimes, criminal responsibility
Reference:
Akopdzhanova M.O..
Suspension of operations on tax payers’ accounts as a provisional measure for performance of the tax duties: novelties in legislature
// Taxes and Taxation.
2015. № 5.
P. 384-388.
DOI: 10.7256/2454-065X.2015.5.66532 URL: https://en.nbpublish.com/library_read_article.php?id=66532
Abstract:
The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions.
The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method.
The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty.
The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.
Keywords:
criminal liability, tax liability, legislature, tax payers, suspension of operations, injunctive measure, tax duty, tax agencies, taxes, prevention of crimes
Reference:
Khachatryan, A. K..
Relief from Criminal Responsibility for Tax Crime
// Taxes and Taxation.
2014. № 9.
P. 846-855.
DOI: 10.7256/2454-065X.2014.9.65571 URL: https://en.nbpublish.com/library_read_article.php?id=65571
Abstract:
The subject under research: the article is devoted to the problems that may arise when
applying the legal provision on relief from criminal responsibility for tax crime. The author of the
article analyzes contradictory legislative texts established by the criminal law (Part 1 of Article 761
and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation) and criminal
procedure law (Article 281 of the Code of Criminal Procedure of the Russian Federation). The author
describes grounds and conditions for application of these legislative provisions as well as problems
that may arise as a result thereto. In particular, the author analyzes the cases when a crime has
been committed for the first time or the damage to the budget system has been recovered. The author
describes contradictions between judicial practice and theory of the criminal law on the matter. The
article is based on the technical method of analyzing the practice of the application of legal provisions
about relief from criminal responsibility as set forth by Part 1 of Article 761 of the Criminal
Code of the RF and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation.
The author also uses the statistical method for evaluating the efficiency of the application of these provisions. According to the author, the latest version of Part 1 of Article 761 of the Criminal Code
of the Russian Federation fails to be efficient which is caused by such factors as the low efficiency of
work performed by tax authorities to enforce collection of taxes and low efficiency of law-enforcement
agencies investigating tax crime which leads to frequent expiration of the statute of limitations. Taking
all these circumstances and factors into account, the author concludes that there is a certain need
to improve the practice of tax administration to make provisions actually effective.
Keywords:
relief, criminal responsibility, crime, economic activity, tax crime, non-payment of taxes, insufficient payment, harm, sphere, budget system.
Reference:
Akopdjanova, M. O..
Disposition of Article 199
of the Criminal Code of Russia on Responsibility
for Tax and Levy Evasion by Physical Entities
// Taxes and Taxation.
2013. № 2.
P. 128-136.
DOI: 10.7256/2454-065X.2013.2.62388 URL: https://en.nbpublish.com/library_read_article.php?id=62388
Abstract:
The article is devoted to the questions
about the blanket disposition of the Russian criminal
law on responsibility for tax crime and main
characteristics and features of such actions. The
author also analyzes the origin and peculiarities
of execution a tax responsibility. As a result of
studying the current criminal and taxation laws
and law enforcement practice the author concludes
that there is a need to improve a number of
legal acts regulating the process of paying taxes.
In conclusion, the author says that it is possible to
prevent the aforesaid tax crime through increased
control and interaction between law-enforcement
and tax authorities ensuring the discovery and
elimination of criminogenic factors. Since the
provision in Article 199 of the Criminal Code of
the Russian Federation has the ‘blanket’ nature,
the former can be used and improved taking into
account the provisions of existing taxation legislation
of Russia and law-enforcement practice
in a proper sphere. It would allow to specify the
features of a definition of such taxation crime.
Keywords:
legal studies, disposition, article, taxes, levies, crime, responsibility, practice, legislation, improvement.
Reference:
Akopdjanova, M. O..
Disposition of Article 198 of the Criminal Code
of Russia on Responsibility for Tax and Levy
Evasion by Physical Entities
// Taxes and Taxation.
2013. № 1.
P. 50-59.
DOI: 10.7256/2454-065X.2013.1.62145 URL: https://en.nbpublish.com/library_read_article.php?id=62145
Abstract:
The article is devoted to the questions
about the blanket disposition of the Russian criminal
law on responsibility for tax crime and main
characteristics and features of such actions. The author also analyzes the origin and peculiarities
of execution a tax responsibility. As a result of
studying the current criminal and taxation laws
and law enforcement practice the author concludes
that there is a need to improve a number of
legal acts regulating the process of paying taxes.
In conclusion, the author says that it is possible to
prevent the aforesaid tax crime through increased
control and interaction between law-enforcement
and tax authorities ensuring the discovery and
elimination of criminogenic factors. Since the
provision in Article 198 of the Criminal Code of
the Russian Federation has the ‘blanket’ nature,
the former can be used and improved taking into
account the provisions of existing taxation legislation
of Russia and law-enforcement practice
in a proper sphere. It would allow to specify the
features of a definition of such taxation crime.
Keywords:
legal studies, taxes, levies, legislation, disposition, composition, signs, crime, court, responsibility.
Reference:
Akopdjanova, M. O..
About the Blanket Dispo sition of the Russian
Criminal Law on Tax Crime as Provided
by Article 199.1 of the Criminal Code
of the Russian Federation
// Taxes and Taxation.
2012. № 11.
P. 46-51.
DOI: 10.7256/2454-065X.2012.11.62008 URL: https://en.nbpublish.com/library_read_article.php?id=62008
Abstract:
The article is devoted to the
question about the ‘blanket nature’ of
disposition of the Russian criminal law on
tax crime. The author describes the main
features and peculiarities of discovering
such a deed and analyzes the causes and
peculiarities of imposing tax responsibility
on a tax agent. Based on the analysis of the
applicable criminal and tax legislation and
law enforcement practice the author makes
a conclusion about the need in improving a
number of rules regulating the process of
transferring tax by tax agents. At the end
of the article the author concludes that
suppression of the aforesaid crime can
be achieved through raising control and
interaction with law-enforcement and tax
authorities which would ensure the right
conditions of transport operation. Due to
the ‘blanket nature’ of the criminal law as
provided by Article 199.1 of the Criminal
Code of the Russian Federation, the former
can be applied and improved during man datory
accounting of enforcement of applicable
tax legislation as well as law enforcement
practice in this sphere allowing to specify
features of components of such a crime.
Keywords:
law, disposition, tax, levies, crime, responsibility, punishment, taxpayer, benefit, responsibility.
Reference:
Akopdjanova, M. O..
Suppression of Avoiding
Paying Transport Tax
// Taxes and Taxation.
2012. № 8.
P. 39-44.
DOI: 10.7256/2454-065X.2012.8.61621 URL: https://en.nbpublish.com/library_read_article.php?id=61621
Abstract:
The art icle is devoted to the
issues and problems of discovering ways
to commit tax violations in the sphere of
transport, analyzing the signs of unjustified
tax benefit and defining tendencies of crime
prevention in this sphere. As a result of the
analysis of law enforcement practice, the
author defines the following well-known
method of avoiding paying transport tax:
regist rat ion of t ransport in a Russian
Federation constituent with lower tax rates
for no adequate business purposes; use of
the transit number for purposes violating the
applicable Russian Federation legislation;
unjustified prolongation of registration of
transport and shortage of the operational
period in documents; use of unregistered
transport in the territory of a business entity.
At the end of the article the author makes a
conclusion that suppression of tax violations
in the sphere of transport committed by the
aforesaid methods can be achieved through
increasing control and communication
between law-enforcement and competent law
authorities that ensure a strict conformity of
legally fixed operational transport conditions
to actual conditions of discovering and
eliminating of criminal factors.
Keywords:
studies of law, taxes, levies, violations of law, crime, responsibility, principles, taxpayer, benefit, deal.
Reference:
Akopdjanova, M. O..
Criminological Description
of Tax Crime
// Taxes and Taxation.
2011. № 10.
P. 63-70.
DOI: 10.7256/2454-065X.2011.10.58847 URL: https://en.nbpublish.com/library_read_article.php?id=58847
Abstract:
In order to define the mechanisms of effective
implementation of general and private prevention of tax
crimes, the author conducted a survey of tax officials in
Moscow, Krasnodar, Krasnoyarsk, Stavropol, Astrakhan,
Magadan regions and KhantyMansijsk District from
January 2009 until July 2010. The survey included
questions about criminological description of tax crimes
in Russia. The results of the survey are described in the
present article.
Keywords:
studies of law, crime, legislation, tax, levy, budget, tendency, determinants, control, criminological.
Reference:
.
The review of court decisions containing
interpretation of the problems of applying
Article 30 ‘Assets Tax’ of the Tax Code of the Russian
Federation
// Taxes and Taxation.
2011. № 10.
P. 70-72.
DOI: 10.7256/2454-065X.2011.10.58848 URL: https://en.nbpublish.com/library_read_article.php?id=58848
Reference:
Rymanov, A. Yu., Karmanskaya, N. D..
Economic Analysis of Tax Crime
// Taxes and Taxation.
2011. № 6.
P. 67-72.
DOI: 10.7256/2454-065X.2011.6.58375 URL: https://en.nbpublish.com/library_read_article.php?id=58375
Abstract:
The research covers the macroeconomic analysis of tax crime in the Russian Federation. The authors analyze certain tax crimes committed both by physical persons and organizations.
Keywords:
tax, crime, evasion, avoidance, responsibility, econometrics, Russia, regression, minimization, the Code.
Reference:
.
Obzor materialov nalogovykh rassledovanii za iyun'-sentyabr' 2009 g.
// Taxes and Taxation.
2009. № 10.
DOI: 10.7256/2454-065X.2009.10.57036 URL: https://en.nbpublish.com/library_read_article.php?id=57036
Keywords:
Foros, nalog, prestuplenie, rassledovanie, kodeks, ugolovnyi, prestupnik, ushcherb, sud.
Reference:
..
Problemy opredeleniya razmera ushcherba pri uklonenii ot uplaty nalogov i sborov
// Taxes and Taxation.
2007. № 5.
DOI: 10.7256/2454-065X.2007.5.55511 URL: https://en.nbpublish.com/library_read_article.php?id=55511
Reference:
..
Kriminologicheskaya kharakteristika prestuplenii v sfere nalogooblozheniya
// Taxes and Taxation.
2005. № 12.
DOI: 10.7256/2454-065X.2005.12.55146 URL: https://en.nbpublish.com/library_read_article.php?id=55146