Economic Problems and Legal Practice Issue №6 — 2020

Tax offences and their classification in the Russian Federation
( Pp. 201-204)

Shirkin Anton A. Nazarova Anna B. Radchenko Elena P.

Shirkin Anton A. kandidat yuridicheskih nauk, starshiy nauchnyy sotrudnik NIC-1
Research Institute of the Federal Penitentiary Service of Russia Nazarova Anna B. nauchnyy sotrudnik otdela sovershenstvovaniya metodologiy obespecheniya rezhima, ohrany i konvoirovaniya NIC-3
Research Institute of the Federal Penitentiary Service of Russia Radchenko Elena P. Cand. Sci. (Econ.), Leading Researcher of the Department for the Study of Problems of Management and Reform of the Penal System of the Center for the Study of Problems of Management and Organization of Execution of Sentences in the Penal System
Federal State Institution «Research Institute of the Federal Penitentiary Service»
Moscow, Russian Federation

Abstract:

The article is devoted to the study of various classifications of tax offenses in the Russian Federation. The authors present and consider the main criteria for dividing tax offenses and their classification, and develop recommendations aimed at improving tax legislation in the field of offenses and developing the current classification of tax offenses in the Russian Federation. It is rightly noted that the criterion for dividing tax offenses is based on one of the features or elements of the composition of offenses. The relevance of the subject of the article is primarily determined by the fact that the study, and subsequently knowledge of various classifications of tax offenses allows you to further significantly narrow the circle when establishing a specific type of tax offense committed, as well as to avoid mistakes in differentiating a tax offense from a tax crime. In this article, we used such methods of scientific research as the dialectical method of knowledge, the method of analysis, the comparative legal method, the formal logical method, and the method of analysis.

How to Cite:

Shirkin A.A., Nazarova A.B., Radchenko E.P., (2020), TAX OFFENCES AND THEIR CLASSIFICATION IN THE RUSSIAN FEDERATION. Economic Problems and Legal Practice, 6 => 201-204.

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Keywords:

tax legal relations, tax offenses, the Budget code of the Russian Federation, classifications, object of tax offenses, subject of tax offenses.

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