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Finance and Management
Reference:

Combating Crimes in the Field of Taxation of Individuals' Property: Recent Amendments to the Law

Akopdzhanova Marianna

PhD in Law

lawyer

353320, Russia, Krasnodarskii Krai krai, g. Abinsk, ul. Kommunarov, 10

marian_15@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-7802.2015.1.14360

Review date:

02-02-2015


Publish date:

23-02-2015


Abstract: Abstract. The tax security is an essential element ensuring the effectiveness of any economic system. At present, Russia and many foreign countries have signed numerous international agreements to jointly cope with tax crime. The national Russian legislation in countering tax evasion is constantly evolving and improving. The legal norm of tax and criminal laws is intended to combat property tax avoidance. The article examines some features of recent legislative developments in the tax field. In particular, it analyzes some aspects of occurrence and execution of the tax obligations regarding individuals’ property tax. Due to the of the blanket nature of norm disposition in the criminal law on the protection of Russian tax law, the content of this norm is improving in line with the development of tax legislation towards establishing rules protected by the criminal law in order to ensure a proper payment of the individuals’ property tax. The article reviews recent developments in the field. The methodological basis of the study includes a set of scientific and special methods of understanding the objective social and legal reality in the investigated area: analysis, synthesis, systematization and generalization, formal-logical method. The article examines the characteristics of the "blanket" disposition of the norm of Russian criminal legislation on liability for tax crimes, namely for individuals’ property tax evasion. The study points to some indicators underpinning this type of crime. The investigation into existing criminal and tax laws as well as enforcement practice leads to the conclusion that there is a need to further improve some rules governing the process of protection of individuals’ property tax by the criminal law. In conclusion, the author suggests areas in which counteraction to the tax crime should be strengthened.


Keywords: taxation rates, taxes, criminal responsibility, tax security , economic system, legislation, combating tax crimes, object of taxation, property of physical persons, tax base
This article written in Russian. You can find full text of article in Russian here .

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