Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine
The comparative law analysis of criminal law protection of the tax system of the Russian Federation and the Ukraine is presented in the article; some recommendations for improvement of the Russian and Ukrainian criminal legislations have been formulated on this basis as well.
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Format: | Article |
Language: | Russian |
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Omsk Law Academy
2013-12-01
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Series: | Сибирское юридическое обозрение |
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Online Access: | https://www.siberianlawreview.ru/jour/article/view/823 |
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author | D. Yu. Stepanenko |
author_facet | D. Yu. Stepanenko |
author_sort | D. Yu. Stepanenko |
collection | DOAJ |
description | The comparative law analysis of criminal law protection of the tax system of the Russian Federation and the Ukraine is presented in the article; some recommendations for improvement of the Russian and Ukrainian criminal legislations have been formulated on this basis as well. |
first_indexed | 2024-03-09T01:00:25Z |
format | Article |
id | doaj.art-0660966baf3b407ba9074c52edf970a4 |
institution | Directory Open Access Journal |
issn | 2658-7602 2658-7610 |
language | Russian |
last_indexed | 2024-04-24T23:36:26Z |
publishDate | 2013-12-01 |
publisher | Omsk Law Academy |
record_format | Article |
series | Сибирское юридическое обозрение |
spelling | doaj.art-0660966baf3b407ba9074c52edf970a42024-03-15T14:13:27ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102013-12-0102130132795Criminal and Legal Tax System Protection of the Russian Federation and the UkraineD. Yu. Stepanenko0Didorenko Lugansk State University of Internal AffairsThe comparative law analysis of criminal law protection of the tax system of the Russian Federation and the Ukraine is presented in the article; some recommendations for improvement of the Russian and Ukrainian criminal legislations have been formulated on this basis as well.https://www.siberianlawreview.ru/jour/article/view/823уголовно-правовая охрананалоговая системауклонение от уплаты налоговуголовная ответственностьнаказаниеcriminal law protectiontax systemtax avoidancecriminal liabilitypunishment |
spellingShingle | D. Yu. Stepanenko Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine Сибирское юридическое обозрение уголовно-правовая охрана налоговая система уклонение от уплаты налогов уголовная ответственность наказание criminal law protection tax system tax avoidance criminal liability punishment |
title | Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine |
title_full | Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine |
title_fullStr | Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine |
title_full_unstemmed | Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine |
title_short | Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine |
title_sort | criminal and legal tax system protection of the russian federation and the ukraine |
topic | уголовно-правовая охрана налоговая система уклонение от уплаты налогов уголовная ответственность наказание criminal law protection tax system tax avoidance criminal liability punishment |
url | https://www.siberianlawreview.ru/jour/article/view/823 |
work_keys_str_mv | AT dyustepanenko criminalandlegaltaxsystemprotectionoftherussianfederationandtheukraine |