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Law and Politics
Reference:
Puras, M.G.
Object of tax and levies evasion by organizations
// Law and Politics.
2010. № 6.
URL: https://en.nbpublish.com/library_read_article.php?id=51276
Puras, M.G. Object of tax and levies evasion by organizations
Abstract:
The issue of an object of tax offences is quite topical in the modern science of criminal law. The author draws a line between an object of criminal legal protection, as a socially important value, and the object of crime, as a social relation, which implements this socially important value. This approach allows to bring into accord the classic understanding of an object of crime as a social relation and the interpretation of objects of criminal law protection under Art. 2 of the Criminal Code of the Russian Federation. From this standpoint the author analyzes the object of tax and levies evasion by organization (Art. 199 of the CC)
Keywords:
jurisprudence, object of crime, type of object of crime, group object of crime, immediate object of crime, object of criminal law protection, kind of object of crime, tax or levies evasion, economic activity, crime
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