Directions of algorithm transformation of bringing to criminal liability on tax crimes affairs

Authors

  • Liubov Pastushkova Voronezh State Agricultural University

Abstract

The present article is devoted to the analysis of last essential change, which has occurred in the criminally-remedial, tax and criminal legislation, with reference to bringing to criminal liability on tax crimes affairs. In this article there is an attempt of finding out how much rational are the respective alterations and what legislative measures it is necessary to undertake in order to make the algorithm of bringing to criminal liability for tax crimes more effective.

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References

The Tax code of the Russian Federation. Part one from July, 31st, 1998 №146-the Federal law: accepted by the State Duma of the Federal assembly of the Russian Federation on July, 16th, 1998: approved by the Federation Council of the Federal assembly of the Russian Federation on July, 17th, 1998// Rossiiskaya Gazeta – 1998. – on August, 6th. – №148–149. Collection of Legislative Acts of the Russian Federation. – 1998. – №31. – Article 3824.

The Criminally-remedial code of the Russian Federation from December, 18th, 2001 №174-the Federal law: accepted by the State Duma of the Federation Council of the Russian Federation on November, 22nd, 2001: approved by the Federal assembly of the Russian Federation on December, 5th, 2001// Rossiiskaya Gazeta – 2001. – on December, 22nd. – №249. Collection of Legislative Acts of the Russian Federation. – 2001. – №52 (part 1). – Article 4921.

About modification of a part one of the Tax code of the Russian Federation and separate legislative acts of the Russian Federation: the Federal law from December, 29th, 2009 № 383-the Federal law: accepted by the State Duma of the Federation Council of the Russian Federation on December, 23rd, 2009: approved by the Federal assembly of the Russian Federation on December, 25th, 2009// Rossiiskaya Gazeta – 2009. – on December, 31st. – №255. Collection of Legislative Acts of the Russian Federation. – 2010. – №1. – Article 4.

About modification of the Code of the Russian Federation about administrative offences: the Federal law from December, 6th, 2011 № 404-the Federal law: accepted by the State Duma of the Federation Council of the Russian Federation on November, 22nd, 2011: approved by the Federal assembly of the Russian Federation on November, 29th, 2011// Parlamentskaya Gazeta – 2001. – on December, 9–15th. – №54. Rossiiskaya Gazeta – 2011. – on December, 10th. – №278. Collection of Legislative Acts of the Russian Federation. – 2011. – №50. – Article 7346.

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Published

20.09.2017

How to Cite

Pastushkova, L. (2017). Directions of algorithm transformation of bringing to criminal liability on tax crimes affairs. Financial Law Review, (2(3), 39–47. Retrieved from https://czasopisma.bg.ug.edu.pl/index.php/flr/article/view/2096

Issue

No. 2(3) (2017)

Section

Articles

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