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Regular version of the site

Article

Современные проблемы ответственности за налоговые преступления

Закон. 2018. № 10. С. 50-60.

This article puts forward most pressing issues for tax fraud prosecutions, proposes ways to solve them and provides recommendations to taxpayers. It describes criteria to sepa- rate tax avoidance and evasion from the so-called “tax fraud”. To ensure adequate protection of taxpayers’ rights against the risk of arbitrary criminal charges, the author suggests two filters for criminal proceedings - first, when the case is commenced and then when it is referred to the prosecutor.