Business in Law Issue №2 — 2016

PROBLEMATIC ISSUES OF THE CRIME OBJECTIVE ASPECT OF CONCEALING TAX AND/OR FEE ARREARS (ART. 1992 OF THE CRIMINAL CODE)
( Pp. 281-286)

Iskaliyev Ravil G.

Iskaliyev Ravil G. kandidat yuridicheskih nauk, docent kafedry ekonomiki i ekonomicheskoy bezopasnosti
Nizhny Novgorod Academy of the Ministry of the Interior of Russia

Abstract:

The article examines some controversial issues of the theory of criminal law concerning the objective aspect of the offence of concealing the arrears on taxes and fees under Art. 1992 of the Criminal Code. By analyzing the taxpayer's duties the author substantiates the conclusion that the offense is committed in the form of criminal omission . The article substantiates the provision that the construction of corpus delicti is formal. The meaning of the term «concealment» that is used by legislators to describe the offense is also examined.

How to Cite:

Iskaliyev R.G., (2016), PROBLEMATIC ISSUES OF THE CRIME OBJECTIVE ASPECT OF CONCEALING TAX AND/OR FEE ARREARS (ART. 1992 OF THE CRIMINAL CODE). Business in Law, 2 => 281-286.

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Keywords:

tax authorities, concealment of means from payment of arrears, tax crimes, the design of the composition, mixed inaction, damage.

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PROBLEMATIC ISSUES OF THE CRIME OBJECTIVE ASPECT OF CONCEALING TAX AND/OR FEE ARREARS (ART. 1992 OF THE CRIMINAL CODE)
( Pp. 281-286)

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