по
Journal Menu
> Issues > Rubrics > About journal > Authors > About the Journal > Requirements for publication > Editorial collegium > Editorial board > List of peer reviewers > Review procedure > Policy of publication. Aims & Scope. > Article retraction > Ethics > Legal information
Journals in science databases
About the Journal

В погоне за двумя зайцами поймай обоих сразу!
34 журнала издательства NOTA BENE входят одновременно и в ERIH PLUS, и в перечень изданий ВАК
При необходимости автору может быть предоставлена услуга срочной или сверхсрочной публикации!
MAIN PAGE > Back to contents
Regarding Compensation for Harm Resulting From Violations of Tax Laws, and the Need to Introduce the Criminal Liability of Legal Entities
Demidova Ol'ga Leonidovna

Bachelor at Samara University

443086, Russia, Samarskaya oblast', g. Samara, shosse Moskovskoe, 34

olyalenya@yandex.ru
Другие публикации этого автора
 

 

Abstract.

The article is devoted to the problems that may arise in the process of compensation for harm as a result of tax crime committed by physical entities, and the need to introduce criminal liability of physical entities for tax evasion. The object of the research is the social relations that may arise in the process of development of criminal policy, prevention of tax violations, and criminalization of legal entities' activity that relates to evasion of taxes with the purpose to improve the financial status of a company. The subject of the research is applicable legal acts of the Russian law that set forth the responsibility for tax violations, The Supreme Court's and Constitutional Court's stance thereon, judicial practice, statistical data, and foreign academic literature. The author of the article pays special attention to the threat of state tax security, in particular, inefficient legal regulation of responsibility for tax violations and compensation for harm, and the fact that the current law does not establish penal consequences for legal entities that avoid paying taxes. The methodological basis of the research includes general and special research methods such as the dialectical method, gnoseological method, formal law method, formal logic method, system structural method and linguistic method. The novelty of the research is caused by the fact that the author of the article contributes to the legal basis of fighting against tax violations. In order to seek compensation for harm resulting from tax evastion, the author emphasizes the need to set forth punishment for entities that commit tax crime as a suspended sentence or fine, lay criminal responsibility on companies or large fines for tax crime. 

Keywords: penalty, legal entity, tax liability, criminal liability, Termination of the case, legislation, compensation for harm, State, Tax crimes, recovery

DOI:

10.25136/2409-7802.2018.3.23004

Article was received:

14-05-2017


Review date:

14-05-2017


Publish date:

30-07-2018


This article written in Russian. You can find full text of article in Russian here .

References
1.
Postanovlenie Konstitutsionnogo Suda Rossiiskoi Federatsii ot 18 marta 2014 g. N 5-P po delu o proverke konstitutsionnosti chasti vtoroi.1 stat'i 399 Ugolovno-protsessual'nogo kodeksa Rossiiskoi Federatsii v svyazi s zaprosom Ketovskogo raionnogo suda Kurganskoi oblasti // SPS «Konsul'tantPlyus»
2.
Postanovlenie Konstitutsionnogo Suda RF ot 02.03.2017 N 4-P «Po delu o proverke konstitutsionnosti polozhenii punkta 3 chasti pervoi stat'i 24, punkta 1 stat'i 254 i chasti vos'moi stat'i 302 Ugolovno-protsessual'nogo kodeksa Rossiiskoi Federatsii v svyazi s zhaloboi grazhdan V.Yu. Glazkova i V.N. Stepanova» // SPS «Konsul'tantPlyus»
3.
Dannye Sudebnogo departamenta pri VS RF Forma 10-a.-URL: http://www.cdep.ru/index.php?id=79 (data obrashcheniya 28.04.2017 g.)
4.
Obvinenie v neispolnenii obyazannosti nalogovogo agenta dokazat' ne udalos' // Ugolovnyi protsess, № 12, dekabr' 2015 g.
5.
Opredelenie Konstitutsionnogo Suda RF ot 19.11.2015 N 2731-O ob otkaze v prinyatii k rassmotreniyu zhaloby grazhdanina Voronova Aleksandra Alekseevicha na narushenie ego konstitutsionnykh prav stat'ei 199 Ugolovnogo Kodeksa Rossiiskoi Federatsii, stat'ei 54 i punktom 1 chasti pervoi stat'i 309 Ugolovno-Protsessual'nogo Kodeksa Rossiiskoi Federatsii, punktom 1 stat'i 1064 i punktom 1 stat'i 1068 Grazhdanskogo Kodeksa Rossiiskoi Federatsii, punktom 1 stat'i 27 Nalogovogo Kodeksa Rossiiskoi Federatsii // SPS «Konsul'tantPlyus»
6.
Glava Konstitutsionnogo Suda vyskazalsya za vvedenie ugolovnoi otvetstvennosti kompanii.-http://m.ugpr.ru/news/1493-qqn-17-m4-28-04-2017-?ustp=F&IdSL=1855210635&IdBatch=3154259&utm_medium=letter&utm_source=letternews&utm_campaign=letternews_2017.04.29_up_digest_w17_readers_10142
7.
G. Kel'zen Chistoe uchenie o prave: Vvedenie v problematiku nauki o prave // Rossiiskii ezhegodnik teorii prava. № 4. 2011. S.736
8.
Kozyrin A.N. Nalogovye prestupleniya i prostupki: opyt zarubezhnykh stran.-URL: http://www.nalvest.ru/nv-articles/detail.php?ID=21779 (data obrashcheniya 25.04.2017 g.)
9.
Lederman E. Criminal law, perpetrator and corpo-ration: Rethinking the complex triangle// Journal of criminal law a. Criminalogy.-Chicago, 1985. Vol. 76. № 2.
10.
Townsend, John A., Federal Tax Crimes, 2013 (February 5, 2013)365 R. Available at SSRN: https://ssrn.com/abstract=2212771
11.
Postanovlenie Plenuma Verkhovnogo Suda RF ot 28.12.2006 N 64 «O praktike primeneniya sudami ugolovnogo zakonodatel'stva ob otvetstvennosti za nalogovye prestupleniya» // «Byulleten' Verkhovnogo Suda RF», N 3, mart, 2007 // SPS «Konsul'tantPlyus»
12.
Nalogovyi kodeks Rossiiskoi Federatsii (chast' pervaya) ot 31.07.1998 № 146-FZ (red. ot 28.12.2016)// Rossiiskaya gazeta, № 148-149, 06.08.1998 // SPS «Konsul'tantPlyus»
13.
Ugolovnyi kodeks Rossiiskoi Federatsii ot 13.06.1996 № 63-FZ (red. ot 17.04.2017) // Sobranie zakonodatel'stva RF, 17.06.1996, № 25, st. 2954
14.
Kuznetsov A.P. Otvetstvennost' za nalogovye delikty po zakonodatel'stvu SShA. URL: https://www.lawmix.ru/comm/624(data obrashcheniya 28.04.2017 g.)
15.
Egorov A.E. Osobennosti grazhdansko-pravovoi otvetstvennosti za nalogovye pravonarusheniya v SShA (Civil Tax Penalties) . URL: http://nalogoved.ru/art/742#_ftn3 (data obrashcheniya 25.04.2017 g.)
16.
Elliffe, Craig, The Thickness of a Prison Wall-When Does Tax Avoidance Become a Criminal Offence? (December 15, 2011). New Zealand Business Law Quarterly, Vol. 17, No. 4, pp. 441-466, December 2011. Available at SSRN: https://ssrn.com/abstract=1992652
17.
Vedomstvennaya statisticheskaya otchetnost' Federal'noi sluzhby sudebnykh pristavov za 2016 god .-URL: http://fssprus.ru/statistics (data obrashcheniya 28.04.2017 g.)
Link to this article

You can simply select and copy link from below text field.


Other our sites:
Official Website of NOTA BENE / Aurora Group s.r.o.
"History Illustrated" Website