LEGISLATIVE MEASURES TAKEN BY THE STATE AIMED AT COMBATING TAXES CRIMES IN RUSSIA AND GERMANY
( Pp. 400-404)
More about authors
Shukshina Tatiana Alexandrovna
aspirantka Podrazdelenie: kafedra ugolovnogo prava i kriminologii
MSU named after M.V.Lomonosov
MSU named after M.V.Lomonosov
Abstract:
The article deals with legislative measures taken by the state in connection with measures aimed at combating evasion from payment of taxes and fees from both a physical and legal person under the laws of Russia and Germany. The author analyzes the legislative acts in both countries. Comparative analysis of the experience of combating tax crimes allows formulate a complex of effective national criminal legal measures to counter tax crime. Despite of the importance and significance of Germany's experience, at the same time, with the further improvement of the system of tax crimes, it should be noted that Russian legislation should not at all mechanically borrow existing.
How to Cite:
Shukshina T.A., (2018), LEGISLATIVE MEASURES TAKEN BY THE STATE AIMED AT COMBATING TAXES CRIMES IN RUSSIA AND GERMANY. Gaps in Russian Legislation, 3 => 400-404.
Reference list:
Materialy Mezhdunarodnoy konferentsii dlya professionalov v sfere korporativnykh finansov, chastnogo i korporativnogo strukturirovaniya, mezhdunarodnogo nalogovogo planirovaniya - INTAX EXPO RUSSIA 2017 i WealthPro: Rossiya, Moskva, 13-14 marta 2017 goda.
BEPS (Action Plan on BaseErosion and Profit Shifting) - plan po bor be s razmyvaniem nalogovoy bazy i vyvodom pribyli iz nalogooblagaemoy bazy.
Pis mo Ministerstva finansov FRG ot 03.04.2007 № 2007/0115524
Au ensteuergesetz 7 - 14.
Einkommenssteuergesetz 50d (3).
https://www.bakermckenzie.com/en/-/media/files/peo-ple/rohner tobias/8 selbstanzeige-bei-steuerhinterzie-hung-und-steuerbetrug.pdf Data dostupa: 01.08.2017
http://rspp.rf/news/view/13651 Data dostupa: 04.02.2018.
http://rapsinews.ru/international news/20120322/26-2310683.html data dostupa: 01.08.2017
http://rodon.org/polit-100312093426 Data dostupa: 20.12.2017
http://www.dw.com/ru/pyat -stran-es-vystupili-za-sozdanie-chernogo-spiska-ofshorov/a-19190042 Data dostupa 17.07.2017
http://www.dw.com/ru/ D0 BF D0 B5 D1 80- D0 B5 D1 85 D0 BE D0 B4 D0 BD D0 B5 D0 BC D0 B5 D1 86 D0 BA D0 B8 D1 85- Data Dostupa: 01.12.2017
http://www.oecd.org/tax/beps/CbC-MCAA-Signato-ries.pdf
BEPS (Action Plan on BaseErosion and Profit Shifting) - plan po bor be s razmyvaniem nalogovoy bazy i vyvodom pribyli iz nalogooblagaemoy bazy.
Pis mo Ministerstva finansov FRG ot 03.04.2007 № 2007/0115524
Au ensteuergesetz 7 - 14.
Einkommenssteuergesetz 50d (3).
https://www.bakermckenzie.com/en/-/media/files/peo-ple/rohner tobias/8 selbstanzeige-bei-steuerhinterzie-hung-und-steuerbetrug.pdf Data dostupa: 01.08.2017
http://rspp.rf/news/view/13651 Data dostupa: 04.02.2018.
http://rapsinews.ru/international news/20120322/26-2310683.html data dostupa: 01.08.2017
http://rodon.org/polit-100312093426 Data dostupa: 20.12.2017
http://www.dw.com/ru/pyat -stran-es-vystupili-za-sozdanie-chernogo-spiska-ofshorov/a-19190042 Data dostupa 17.07.2017
http://www.dw.com/ru/ D0 BF D0 B5 D1 80- D0 B5 D1 85 D0 BE D0 B4 D0 BD D0 B5 D0 BC D0 B5 D1 86 D0 BA D0 B8 D1 85- Data Dostupa: 01.12.2017
http://www.oecd.org/tax/beps/CbC-MCAA-Signato-ries.pdf
Keywords:
criminal liability, measures to prevent tax crimes, the taxpayer, tax crime, criminal law of Germany.
