Criminal responsibility for evasion from payment of taxes and (or) fees from individuals

The research of the problem of criminal responsibility for this crime due to several circumstances. First, in the historical aspect of the evasion by one of the most ancient criminal encroachments. As is known, the system of taxes (taxes and fees) is one of the hallmarks of the state. Secondly, worldwide tax crimes are considered among the most socially dangerous criminal encroachments. Despite a decreasing trend in Russia in the number of registered crimes per cent. 198 of the criminal code (in 2010 senior 198 of the criminal code were registered 1759 crimes, in 2011 - 856 crimes, and in 2012, too - 856 crimes). In comparison with the beginning of the 2000s, the tax evasion has decreased almost in 5-7 times.Fit the crimes causing significant material damage to the economy of the state. Third, the relevance of the chosen theme confirmed through regular discussions on the issue about criminal responsibility for evasion from payment of taxes and (or) fees, including at the level of heads of state in the end of last year . Fourth, in criminal law doctrine of Russia the issues of qualification evasion from payment of taxes and (or) fees from individuals cannot be considered solved fully. These questions are discussed in articles and scientific publications. All these circumstances, paying attention on researched problems, led to the selection of a research topic. Fourth, in criminal law doctrine of Russia the issues of qualification evasion from payment of taxes and (or) fees from individuals cannot be considered solved fully. These questions are discussed in articles and scientific publications. All these circumstances, paying attention on researched problems, led to the selection of a research topic. The main purpose of this final qualifying work is a comprehensive analysis of criminal responsibility for evasion from payment of taxes and (or) fees from individuals.The object of study in this work are regulated by criminal law, social relations arising in connection with the fact of committing socially dangerous acts, consisting of evasion from payment of taxes and (or) fees from individuals. The subjects of research are theoretical and practical problems arising in connection with criminal responsibility for evasion from payment of taxes and (or) fees from individuals in the application of Art. 198 of the criminal code.In the course of final qualifying work, were used the following as a General scientific and research methods, such as history, statistics, comparative legal, formal legal and some others.