On Criminalization of Evasion from Payment of Insurance Contributions
In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation of the Russian Federation on taxes and fees,...
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| Format: | Article |
| Language: | Russian |
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Omsk Law Academy
2020-11-01
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| Series: | Сибирское юридическое обозрение |
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| Online Access: | https://slr.elpub.ru/jour/article/view/180 |
| _version_ | 1818613447422640128 |
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| author | N. V. Akhtyrskaya |
| author_facet | N. V. Akhtyrskaya |
| author_sort | N. V. Akhtyrskaya |
| collection | DOAJ |
| description | In July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation of the Russian Federation on taxes and fees, compulsory insurance, identifies the contradictions that exist between them and the criminal legislation. In this paper, the criteria for differentiation by the legislator of insurance premiums for tax and non-tax payments are considered. The purpose of this paper is to develop proposals and recommendations on improving criminal liability for tax crimes by assessing the effectiveness of the adopted changes, identifying the merits and demerits of new versions of “tax” articles. According to the results of the research, the author suggests using the term “tax payments” in tax crimes. |
| first_indexed | 2024-12-16T16:02:16Z |
| format | Article |
| id | doaj.art-adea52a8b1934e25971620ee42ce8b1a |
| institution | Directory Open Access Journal |
| issn | 2658-7602 2658-7610 |
| language | Russian |
| last_indexed | 2024-12-16T16:02:16Z |
| publishDate | 2020-11-01 |
| publisher | Omsk Law Academy |
| record_format | Article |
| series | Сибирское юридическое обозрение |
| spelling | doaj.art-adea52a8b1934e25971620ee42ce8b1a2022-12-21T22:25:26ZrusOmsk Law AcademyСибирское юридическое обозрение2658-76022658-76102020-11-01153366371179On Criminalization of Evasion from Payment of Insurance ContributionsN. V. Akhtyrskaya0Omsk Law AcademyIn July 2017 Federal Law № 250-FZ amended the Criminal Code of the Russian Federation related to tax evasion, fees and insurance premiums. To clarify the content of these short stories, the author refers to the corresponding provisions of the legislation of the Russian Federation on taxes and fees, compulsory insurance, identifies the contradictions that exist between them and the criminal legislation. In this paper, the criteria for differentiation by the legislator of insurance premiums for tax and non-tax payments are considered. The purpose of this paper is to develop proposals and recommendations on improving criminal liability for tax crimes by assessing the effectiveness of the adopted changes, identifying the merits and demerits of new versions of “tax” articles. According to the results of the research, the author suggests using the term “tax payments” in tax crimes.https://slr.elpub.ru/jour/article/view/180tax crimescriminal liabilitytaxesfeesinsurance premiumstax payments |
| spellingShingle | N. V. Akhtyrskaya On Criminalization of Evasion from Payment of Insurance Contributions Сибирское юридическое обозрение tax crimes criminal liability taxes fees insurance premiums tax payments |
| title | On Criminalization of Evasion from Payment of Insurance Contributions |
| title_full | On Criminalization of Evasion from Payment of Insurance Contributions |
| title_fullStr | On Criminalization of Evasion from Payment of Insurance Contributions |
| title_full_unstemmed | On Criminalization of Evasion from Payment of Insurance Contributions |
| title_short | On Criminalization of Evasion from Payment of Insurance Contributions |
| title_sort | on criminalization of evasion from payment of insurance contributions |
| topic | tax crimes criminal liability taxes fees insurance premiums tax payments |
| url | https://slr.elpub.ru/jour/article/view/180 |
| work_keys_str_mv | AT nvakhtyrskaya oncriminalizationofevasionfrompaymentofinsurancecontributions |