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Politics and Society
Reference:
Akopdjanova, M. O.
Russian Criminal Law about Tax Crime in Pre-Revolutionary Period.
// Politics and Society.
2010. № 11.
URL: https://en.nbpublish.com/library_read_article.php?id=53643
Akopdjanova, M. O. Russian Criminal Law about Tax Crime in Pre-Revolutionary Period.
Abstract:
Development of the modern tax system of Russia
is characterized by a constant growth of a number of crimes connected with violation of the Russian law on taxes and levies. As the analysis of the court and arbitration
practice shows, the most widely spread tax crime is a tax evasion (based on the Ministry of Internal Affairs of the Russian Federation). Tax evasion is usually committed
through performing false civil transactions. This is the issue this article deals with.
Keywords:
studies of law, taxpayers, state institution, treaties, control, legislation, crime, participants, taxes, levies
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