The Problematic Aspects of Exemption from Criminal Liability for Tax Evasion of Alternative Forms of Resolution of Criminal Law Conflicts
( Pp. 134-139)

More about authors
Nikolaeva Zhanna A. Candidate of Science degree candidate
Moscow State Law University named after O.E. Kutafin
Moscow, Russian Federation
For read the full article, please, register or log in
Abstract:
The publication examines the impact of legislation on taxes and fees on the use of blank dispositions of articles on tax crimes. Arguments are given that some provisions of the Tax Code of the Russian Federation intrude into criminal law relations, introducing additional grounds excluding criminal liability. These include the provisions of paragraph 3 of Article 32 of the Tax Code of the Russian Federation, according to which, if the Federal Tax Service of Russia detects arrears in large and especially large amounts and the taxpayer pays it, as well as penalties and fines, within two months from the date of presentation of the relevant requirement, the obligation to transfer documents to the investigative authorities is canceled. This means that there are no criminal consequences for a taxpayer who has committed intentional evasion from paying taxes, fees and insurance premiums. Meanwhile, in the criminal law, voluntary compensation for damage caused by a crime is not a basis for rehabilitating exemption from criminal liability. In such cases, there are grounds for non-rehabilitating exemption from criminal liability provided for in Articles 75, 76, 761, 762 of the Criminal Code of the Russian Federation. At the same time, such an opportunity is established only for a person who has not previously committed a crime, and paragraph 3 of Article 32 of the Tax Code of the Russian Federation allows avoiding criminal liability repeatedly, since it does not link decision-making with whether the offense was committed for the first time or not. These grounds do not coincide with the norms established by the criminal law that are universal for all types of crimes and create conditions for restricting the operation of the criminal law in a circle of persons.
How to Cite:
Nikolaeva Z.A., (2022), THE PROBLEMATIC ASPECTS OF EXEMPTION FROM CRIMINAL LIABILITY FOR TAX EVASION OF ALTERNATIVE FORMS OF RESOLUTION OF CRIMINAL LAW CONFLICTS. Economic Problems and Legal Practice, 2: 134-139.
Reference list:
Velmozhko D.Y. Criminal prosecution in cases of crimes related to tax evasion and (or) fees from organizations: current state and trends of improvement//Theory and Practice of Social Development, 2012. No. 1. pp. 155-158.
Kuznetsov V.I. Evasion of taxes and (or) fees from an individual//Siberian Legal Bulletin, 2014. No.2. pp. 64-72.
Kazankova T.N., Solovyova A.V. The legal nature of penalties in tax legal relations//International Scientific Journal «Symbol of Science», 2017. Vol. 3. No. 4. pp. 117-119.
Knyazkov A.A. Design and application of incentive norms in the field of criminal law regulation of economic activity. Moscow: Publishing house «Yurlitinform», 2017. -219 p.
Lipinsky D.A., Khachaturov R.L. General theory of legal responsibility: monograph. Law Center Press, 2007. -934 p
Lyutova O.I. Penalty in tax law: topical issues of legal nature//Bulletin of the Moscow City University named after N.I. Lobachevsky, 2017. No. 2. pp. 139-143.
Matskevich I.M. Modernization of criminal policy (towards the formulation of the problem)//Modern problems of criminal policy: Materials of the III International Scientific and Practical Conference/Edited by A.N. Ilyashenko. 2012. pp. 3-13.
Nemykina O.E. Penalty in tax law//Eurasian Scientific Association, 2021. No. 11-4(81). pp. 261-263.
Obrazhiev K.V. System of formal (legal) sources of Russian criminal law: monograph. -Moscow: Yurlitinform, 2015. -502 p.
Tsirit O.A. On the issue of the constitutional obligation to pay taxes//The Constitution and social progress. The second Prokopiev readings: materials of the International scientific and practical conference / Ed. by M.S. Salikov, O.A. Zayachkovsky, 2019. pp. 218-224.
Khachatryan A.K. Exemption from criminal liability for crimes in the field of economic activity: monograph. M.: Prospect, 2015. -101 p.
Keywords:
exemption from criminal liability, tax crimes.