employee from 01.01.2000 until now
Moscow, Russian Federation
Introduction. Any study of tax crime involves a discussion about the terminology used to describe the relevant acts, classification criteria, and a list of identifiable illegal acts. A significant number of proposed classifications are not allowed to form a unified picture of scientific knowledge on this problem. Tasks and goals. The research is aimed at summarizing the main scientific concepts in the field of tax crime classification, their comprehensive analysis and critical assessment from the point of view of application as a theoretical basis for the formation of a methodology for countering this category of crimes. Methods. As part of the study, a selection and analysis of the most significant scientific publications on the problem under consideration was carried out. In order to ensure the objectivity of the research results, a sample of judicial practice on the qualification of tax crimes was carried out. Results. Based on the results of the study, the main approaches to understanding tax crime and criteria for its classification are highlighted. Based on the results of the study, conclusions are substantiated on the need to classify tax crimes not only taking into account the general object of criminal protection, but also taking into account additional legal criteria characterizing the subject, method and additional consequences of the crime. Based on this concept, certain crimes provided for in Article 159 of the Criminal Code of the Russian Federation (tax fraud) should be classified as tax crimes.
tax crime, tax fraud, classification of crimes, tax evasion, law enforcement.
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