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Socioeconomic conditionality of discharge from criminal responsibility for tax crimes

Chernov S.   (Volgograd State University)

The present article deals with the socioeconomic grounds of legal regulation of discharge from criminal responsibility for tax crimes. It is noted that uncompromising criminal policy for tax crimes leads to such socioeconomic consequences as decrease in the number of taxpayers, diminution of budget receipts, job cuts and results in economic impoverishment of the nation. It is concluded that such government policy in tax sphere doesn't further the defence of the object protected by criminal law. The author supposes that tax crimes countermeasures should be flexible and should allow unusual state reaction for crime and it predetermines the necessity of legal regulation of discharge from criminal responsibility for tax crimes.

Keywords:tax, criminal policy, criminal responsibility, tax crimes, discharge from criminal responsibility.
 

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Citation link:
Chernov S. Socioeconomic conditionality of discharge from criminal responsibility for tax crimes // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2015. -№11-12. -С. 174-178
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