Criminal Liability for Tax Evasion

Student: Stiforov Yuriy

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2018

The present paper is devoted to the research of the institution of criminal liability for tax evasion under the current Russian criminal legislation. The research analyzes such problematic issues as: exemption from criminal liability for tax crimes, determination of the perpetrator, proving the intent of the person to commit such crime. Based on the consideration of these problems, taking into account the views formed in the doctrine of criminal law, as well as economic analysis of law, the study suggests ways to resolve them. The application in practice of these conclusions will increase the effectiveness of the legal regulation of the institution of criminal responsibility for evading taxes.

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