To the Question of the Objective Part of the Deviation from the Payment of Taxes
The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusio...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2017-09-01
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| Series: | Сибирское юридическое обозрение |
| Subjects: | |
| Online Access: | https://www.siberianlawreview.ru/jour/article/view/1571 |
| _version_ | 1826967444987576320 |
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| author | Vladislav V. Brazhnikov |
| author_facet | Vladislav V. Brazhnikov |
| author_sort | Vladislav V. Brazhnikov |
| collection | DOAJ |
| description | The article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusion that the share of unpaid taxes cannot exceed 100%. |
| first_indexed | 2024-03-09T00:59:37Z |
| format | Article |
| id | doaj.art-5cc86a36f358481ba89b422fd5652102 |
| institution | Directory Open Access Journal |
| issn | 2658-7602 2658-7610 |
| language | Russian |
| last_indexed | 2025-02-18T03:51:43Z |
| publishDate | 2017-09-01 |
| publisher | Omsk Law Academy |
| record_format | Article |
| series | Сибирское юридическое обозрение |
| spelling | doaj.art-5cc86a36f358481ba89b422fd56521022024-11-21T10:48:12ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102017-09-0114328428710.19073/2306-1340-2017-14-3-52-551543To the Question of the Objective Part of the Deviation from the Payment of TaxesVladislav V. Brazhnikov0Investigative Committee of the Russian Federation of the Omsk RegionThe article considers problematic issues of calculating the amount of unpaid tax. Certain complications in law enforcement cause the calculation of the share of unpaid tax, which affects the qualification of tax crimes. Having examined the discussion points of view, the Author comes to the conclusion that the share of unpaid taxes cannot exceed 100%.https://www.siberianlawreview.ru/jour/article/view/1571налоговые преступленияобъективная сторонаразмер неуплаченного налогадоля неуплаченного налогаквалификация преступленийtax crimesobjective sideamount of unpaid taxesshare of unpaid taxesqualification of crimes |
| spellingShingle | Vladislav V. Brazhnikov To the Question of the Objective Part of the Deviation from the Payment of Taxes Сибирское юридическое обозрение налоговые преступления объективная сторона размер неуплаченного налога доля неуплаченного налога квалификация преступлений tax crimes objective side amount of unpaid taxes share of unpaid taxes qualification of crimes |
| title | To the Question of the Objective Part of the Deviation from the Payment of Taxes |
| title_full | To the Question of the Objective Part of the Deviation from the Payment of Taxes |
| title_fullStr | To the Question of the Objective Part of the Deviation from the Payment of Taxes |
| title_full_unstemmed | To the Question of the Objective Part of the Deviation from the Payment of Taxes |
| title_short | To the Question of the Objective Part of the Deviation from the Payment of Taxes |
| title_sort | to the question of the objective part of the deviation from the payment of taxes |
| topic | налоговые преступления объективная сторона размер неуплаченного налога доля неуплаченного налога квалификация преступлений tax crimes objective side amount of unpaid taxes share of unpaid taxes qualification of crimes |
| url | https://www.siberianlawreview.ru/jour/article/view/1571 |
| work_keys_str_mv | AT vladislavvbrazhnikov tothequestionoftheobjectivepartofthedeviationfromthepaymentoftaxes |