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MAIN PAGE > Journal "Finance and Management" > Contents of Issue № 03/2018
Contents of Issue № 03/2018
Question at hand
Demidova O.L. - Regarding Compensation for Harm Resulting From Violations of Tax Laws, and the Need to Introduce the Criminal Liability of Legal Entities pp. 1-7

DOI:
10.25136/2409-7802.2018.3.23004

Abstract: The article is devoted to the problems that may arise in the process of compensation for harm as a result of tax crime committed by physical entities, and the need to introduce criminal liability of physical entities for tax evasion. The object of the research is the social relations that may arise in the process of development of criminal policy, prevention of tax violations, and criminalization of legal entities' activity that relates to evasion of taxes with the purpose to improve the financial status of a company. The subject of the research is applicable legal acts of the Russian law that set forth the responsibility for tax violations, The Supreme Court's and Constitutional Court's stance thereon, judicial practice, statistical data, and foreign academic literature. The author of the article pays special attention to the threat of state tax security, in particular, inefficient legal regulation of responsibility for tax violations and compensation for harm, and the fact that the current law does not establish penal consequences for legal entities that avoid paying taxes. The methodological basis of the research includes general and special research methods such as the dialectical method, gnoseological method, formal law method, formal logic method, system structural method and linguistic method. The novelty of the research is caused by the fact that the author of the article contributes to the legal basis of fighting against tax violations. In order to seek compensation for harm resulting from tax evastion, the author emphasizes the need to set forth punishment for entities that commit tax crime as a suspended sentence or fine, lay criminal responsibility on companies or large fines for tax crime. 
The science of financial law
Razgildieva M. - pp. 8-18

DOI:
10.25136/2409-7802.2018.3.27222

Abstract:
Economic control and management
Iablokov D.Y. - pp. 19-27

DOI:
10.25136/2409-7802.2018.3.27407

Abstract:
International economic integration
Bobrova A. - pp. 28-45

DOI:
10.25136/2409-7802.2018.3.26017

Abstract:
Regional economy
Gushchenskaya N.D., Mukhina E.G., Sumarokova M.A. - pp. 46-53

DOI:
10.25136/2409-7802.2018.3.27540

Abstract:
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