Question at hand
Demidova O.L. —
Regarding Compensation for Harm Resulting From Violations of Tax Laws, and the Need to Introduce the Criminal Liability of Legal Entities
// Finance and Management.
– 2018. – № 3.
– P. 1 - 7.
DOI: 10.25136/2409-7802.2018.3.23004 URL: http://en. nbpublish.com/library_read_article.php?id=23004
Read the article
The article is devoted to the problems that may arise in the process of compensation for harm as a result of tax crime committed by physical entities, and the need to introduce criminal liability of physical entities for tax evasion. The oject of the research is the social relations that may arise in the process of development of criminal policy,
tax liability, criminal liability, Termination of the case, legislation, compensation for harm, State, Tax crimes, legal entity, penalty, recovery
Kuznetsov A.P. Otvetstvennost' za nalogovye delikty po zakonodatel'stvu SShA. URL: https://www.lawmix.ru/comm/624(data obrashcheniya 28.04.2017 g.)
Egorov A.E. Osobennosti grazhdansko-pravovoy otvetstvennosti za nalogovye pravonarusheniya v SShA (Civil Tax Penalties) . URL: http://nalogoved.ru/art/742#_ftn3 (data obrashcheniya 25.04.2017 g.)
Elliffe, Craig, The Thickness of a Prison Wall-When Does Tax Avoidance Become a Criminal Offence? (December 15, 2011). New Zealand Business Law Quarterly, Vol. 17, No. 4, pp. 441-466, December 2011. Available at SSRN: https://ssrn.com/abstract=1992652
Vedomstvennaya statisticheskaya otchetnost' Federal'noy sluzhby sudebnykh pristavov za 2016 god .-URL: http://fssprus.ru/statistics (data obrashcheniya 28.04.2017 g.)
Ugolovnyy kodeks Rossiyskoy Federatsii ot 13.06.1996 № 63-FZ (red. ot 17.04.2017) // Sobranie zakonodatel'stva RF, 17.06.1996, № 25, st. 2954
Townsend, John A., Federal Tax Crimes, 2013 (February 5, 2013)365 R. Available at SSRN: https://ssrn.com/abstract=2212771