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The improvement of the criminal law providing responsibility for tax crimes

Kasnitskaya Inna Yurievna  (candidate of legal Sciences, the senior teacher of Tyumen advanced training Institute of the MIA of Russia)

the article analyzes the criminal legislation providing responsibility for Commission of tax crimes, including taking into account the changes made to it by the Federal law from 29.07.2017 № 250-FZ, and also suggests changes to increase efficiency in the use of criminal law measures in the fight against tax crimes.

Keywords:tax crimes, insurance premiums, evasion from payment of taxes (fees), tax agent, withholding of funds, the arrears of taxes and (or) fees.
 

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Citation link:
Kasnitskaya I. Y. The improvement of the criminal law providing responsibility for tax crimes // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2017. -№10. -С. 83-87
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