IMPROVEMENT OF CRIMINAL LEGAL RESPONSIBILITY FOR DEFERENCE FROM PAYMENT OF CUSTOMS PAYMENTS BY ORGANIZATIONS AND INDIVIDUALS
( Pp. 107-108)
More about authors
Albert Yu. Tutukov
Cand.Sci.(Law), Associate Professor, Associate Professor of the Department of Actions of the Internal Affairs Directorate in Special Conditions
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia Leila A. Gelyakhova Cand.Sci.(Law), police major, Head of the Department of Organization of Law Enforcement Activities
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia Leila A. Gelyakhova Cand.Sci.(Law), police major, Head of the Department of Organization of Law Enforcement Activities
North Caucasus Institute for Advanced Studies (branch) of the Krasnodar University of the Ministry of Internal Affairs of Russia
Nalchik, Russia
Abstract:
This article analyzes the criminal liability for tax evasion by organizations and individuals in the Russian Federation. Customs payments are of great importance for the budget system of the Russian Federation. In this regard, control measures designed to protect the legislation on taxes and fees from illegal encroachments are of particular importance. The authors made a proposal to improve the criminal law in the regulation of customs processes. It is proposed to tighten the penalty for tax evasion. This proposal is justified by the fact that the public danger of such a crime does not correspond to the punishment for it.
How to Cite:
Albert Y.T., Leila A.G., (2020), IMPROVEMENT OF CRIMINAL LEGAL RESPONSIBILITY FOR DEFERENCE FROM PAYMENT OF CUSTOMS PAYMENTS BY ORGANIZATIONS AND INDIVIDUALS. Gaps in Russian Legislation, 2 => 107-108.
Reference list:
Prigovor suda po ch. 2 st. 194 UK RF № 1-25/2015 (1-518/2014;)/dannye s sayta http://www.sud-praktika.ru/precedent/79803.html
CHerepkov D.S. Uklonenie ot uplaty tamozhennykh platezhey po Ugolovnomu kodeksu RF: spornye voprosy zakonodatel stva // Problemy ekonomiki i yuridicheskoy praktiki, №3, 2015
CHerepkov D.S. Uklonenie ot uplaty tamozhennykh platezhey po Ugolovnomu kodeksu RF: spornye voprosy zakonodatel stva // Problemy ekonomiki i yuridicheskoy praktiki, №3, 2015
Keywords:
criminal liability, criminal law norm, evasion of customs payments, customs payments, criminal legislation of Russia.
