IMPROVEMENT OF CRIMINAL LEGAL RESPONSIBILITY FOR DEFERENCE FROM PAYMENT OF CUSTOMS PAYMENTS BY ORGANIZATIONS AND INDIVIDUALS
- Authors: Tutukov A.Y.1, Gelyakhova L.A.1
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Affiliations:
- Krasnodar University of MIA Russia. Branch: North Caucasus Institute for Advanced Studies
- Issue: Vol 13, No 2 (2020)
- Pages: 107-108
- Section: Articles
- URL: https://journals.eco-vector.com/2072-3164/article/view/530725
- ID: 530725
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Abstract
This article analyzes the criminal liability for tax evasion by organizations and individuals in the Russian Federation. Customs payments are of great importance for the budget system of the Russian Federation. In this regard, control measures designed to protect the legislation on taxes and fees from illegal encroachments are of particular importance. The authors made a proposal to improve the criminal law in the regulation of customs processes. It is proposed to tighten the penalty for tax evasion. This proposal is justified by the fact that the public danger of such a crime does not correspond to the punishment for it.
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About the authors
Albert Yuryevich Tutukov
Krasnodar University of MIA Russia. Branch: North Caucasus Institute for Advanced StudiesPhD at Law, Associate Professor, Police Colonel. Position: Head of chair., Department: Organization of Law Enforcement activities chair.
Leila Abdullahovna Gelyakhova
Krasnodar University of MIA Russia. Branch: North Caucasus Institute for Advanced Studies
Email: Lel4993@rambler.ru
PhD at Law, Captain of Police. Position: Senior Lecturer., Department: Organization of Law Enforcement activities chair.
References
- Приговор суда по ч. 2 ст. 194 УК РФ № 1-25/2015 (1-518/2014;)/данные с сайта http://www.sud-praktika.ru/precedent/79803.html
- Черепков Д.С. «Уклонение от уплаты таможенных платежей по Уголовному кодексу РФ: спорные вопросы законодательства»// Проблемы экономики и юридической практики, №3, 2015
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