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Problematical Issues of Qualification of Deeds under Article 199

Student: Kuzneczov Evgenij

Supervisor: Ksenia Barysheva

Faculty: Faculty of Law

Educational Programme: Bachelor

Year of Graduation: 2014

<p>This paper is devoted to the analysis of Article 199 of the Crimimnal Code of Russia - Evasion of Taxes and (or) Fees to Be Paid by Organization. Here theoretical and practical problems arising in judiciary practice during the process of qualification of deeds under this Article are considered comprehensively. Withing this paper there were studied both works of lawyers and court practice of 2013 and 2014 years. &nbsp;Based on the study of such a kind of problems of qualification of deeds, the author tries to&nbsp;<span style="color: rgb(0, 0, 0); font-family: Arial, sans-serif; font-size: 13px;">reveal the essential characteristics of the analyzed crime in order to reduce the risks of violation of this criminal law ban by a wide range of potential subjects of this crime.</span></p>

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