On the question of criminal responsibility for tax crimes committed by physical person in legislation of Russia and Germany
( Pp. 71-75)

The article deals with the criminal liability for evading taxes and fees from the organization in Russia and Germany. The author analyzes the elements of crime, provided by Article 199 of the Russian Criminal Code, tax criminal acts committed in an organization in Germany. The usage of foreign experience is allows us to formulate a set of effective national criminal and legal measures to counteract this type of crime, taking into account the specifics emerging in Russia.

Shukshina T.A., (2018), ON THE QUESTION OF CRIMINAL RESPONSIBILITY FOR TAX CRIMES COMMITTED BY PHYSICAL PERSON IN LEGISLATION OF RUSSIA AND GERMANY. Gaps in Russian Legislation, 1 => 71-75.

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criminal law, criminal law, the crime, criminal liability, tax, the taxpayer, tax crime, tax criminal act, foreign criminal law, criminal law of Germany.