Главный бухгалтер (бухгалтер) как субъект уклонения от уплаты налогов и (или) сборов с организации: применение уголовной ответственности
The article considers the features of the presumption of knowledge of criminal law rules as a condition of guilt and responsibility for crimes in the sphere of economic activity. It argues conclusions on the ways to improve the organization of legal education of population, as well as the system of legal training of the staff engaged in economic structures and in respect of their penal control officers of the relevant legal institutions. It also justifies the relationship between the strengthen of the presumption of knowledge of criminal law in relation to these crimes with an increase in the effectiveness of criminal justice in the relevant field, and hence the efficiency of the economic activity.
Presumption of knowledge of law, crime, economic activity, legal education of population, legal training, criminal justice supervision, crimes in the sphere of economic activity, the order of publish of laws and their promulgation, commentary, Explanation, legal public education, legal studies, Legal institutions