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.

Bibliographic Details
Main Author: D. Yu. Stepanenko
Format: Article
Language:Russian
Published: Omsk Law Academy 2013-12-01
Series:Сибирское юридическое обозрение
Subjects:
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.
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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