Criminal Liability for Evading Tax Payments, Fees Payable by the Organisation, and Insurance Premiums Payable by the Organisation-payer of Insurance Premiums

In this reasearch a substantive analysis was made of the criminal liability of Evading Tax Payments, Fees Payable by the Organisation, and Insurance Premiums Payable by the Organisation-payer of Insurance Premiums (199 Russian Criminal Code). The relevance of this topic derives from a number of circumstances, such as: recent changes in legislation of this kind of crime, new law enforcement practices, number of recorded crimes according to the qualified elements of this article, There are difficulties in characterizing the individual elements of tax evasion, fees, insurance premiums, and the work of the legislator on this subject is still ongoing. The research examined the historical background of the legal regulation of tax evasion by an organization, and analysed the existing legislation on tax evasion, tax evasion, insurance contributions by an organization, The legislation of foreign countries establishing criminal liability for evasion of the payment of taxes, fees and insurance contributions by an organization is described, and the objective and subjective elements of the constituent elements of the offences are analysed. 199 Criminal Code of the Russian Federation, the problems of characterizing tax evasion, fees and insurance premiums by an organization were investigated and highlighted, and proposals were considered and made to improve the legislation on the regulation of criminal liability for Evading Tax Payments, Fees Payable by the Organisation, and Insurance Premiums Payable by the Organisation-payer of Insurance Premiums.