CHANGES IN TAX LEGISLATIONIN THE RUSSIAN FEDERATION: AN EDUCATIONAL STUDY

被引：0

作者：

Victor Yuryevich, Melnikov ^{[1
]}

Kirill Andreevich, Dolgopolov ^{[1
]}

Halimat Imanshapievna, Hajiyeva ^{[2
]}

Zarema Alievna, Mallaeva ^{[2
]}

Zukhra Nartbievna, Omarova ^{[3
]}

机构：

[1] RPA Minist Just Russia, Inst Rostov Filial VGUYUA, Makhachkala, Russia

[2] Univ Estadual Economia Nacl Daguestao DGUNH, Makhachkala, Russia

[3] Univ Estatal Just Toda Russia, RPA Minist Just Russia, Inst Caucaso Norte Filial, Makhachkala, Russia

来源：

REVISTA ON LINE DE POLITICA E GESTAO EDUCACIONAL | 2023年 / 27卷

关键词：

Taxes; Tax-related crimes; Criminal liability; Human freedoms and rights;

D O I：

10.22633/rpge.v27i00.17863

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

The current study makes an attempt to emphasize that the criminal policy in Russia on liability for tax-related offenses holds a steady tendency toward humanizing. To meet that aim, the present study utilizes the dialectical approach of cognition of legal and social concepts and phenomena in their interdependence as well as development. Based on the results obtained, tax evasion is comprised of acts, such as deliberately including false information in the tax return or other documents, the submission of which is mandatory according to the legislation on taxes and fees in Russia, or simply failing to submit any of these documents.

引用

页数：9

共 50 条

[1] Tax Accounting in the Russian Federation
Purina, Marina
16TH ANNUAL CONFERENCE ON FINANCE AND ACCOUNTING, ACFA PRAGUE 2015, 2015, 25 : 127 - 133
[2] THE DYNAMICS OF TAX SYSTEM AND TAX ADMINISTRATION DEVELOPMENT IN THE RUSSIAN FEDERATION
Pogorletskiy, Alexander I.
Bashkirova, Nadezhda N.
JOURNAL OF TAX REFORM, 2015, 1 (01): : 4 - 24
[3] Features of the budget and tax policy of the Russian Federation
Kolchin, Sergey
Glubokova, Nadezda
Gordienko, Mikhail
Dyakova, Galina
INNOVATIVE TECHNOLOGIES IN SCIENCE AND EDUCATION (ITSE-2020), 2020, 210
[4] Stress Index of the Tax System of the Russian Federation in Terms of Tax Revenues
Malkina, Marina Yu.
V. Balakin, Rodion
JOURNAL OF TAX REFORM, 2022, 8 (03): : 251 - 269
[5] Spatial Autocorrelation of Educational Attainment in the Russian Federation
Grigoriev, A. A.
PSYCHOLOGY-JOURNAL OF THE HIGHER SCHOOL OF ECONOMICS, 2018, 15 (01): : 164 - 173
[6] PERSPECTIVES OF STRENGTHENING TAX POTENTIAL OF REGIONS IN THE RUSSIAN FEDERATION
Kravtsova, N. I.
TERRA ECONOMICUS, 2012, 10 (03): : 114 - 117
[7] PROBLEMATIC ASPECTS IN THE RUSSIAN FEDERATION TAX CONTROL DEVELOPMENT
Shor, Inna M.
Belova, Svetlana Nikolaevna
Mikhaylova, Nataliya Aleksandrovna
Kalashnikov, Grigoriy Mikhailovich
Alimamedov, Elmir Nizamievich
TURISMO-ESTUDOS E PRATICAS, 2020,
[8] FEASIBILITY OF THE CHARITABLE TAX DEDUCTION INTRODUCTION IN THE RUSSIAN FEDERATION
Kireenko, Anna P.
Golovan, Sofia A.
JOURNAL OF TAX REFORM, 2016, 2 (02): : 111 - 125
[9] TAX PRIVILEGES IN RUSSIAN FEDERATION: A CHANGE IN AN ESTABLISHING ORDER
Shakirova, Ramziya
4TH INTERNATIONAL CONFERENCE ON EDUCATION AND SOCIAL SCIENCES (INTCESS 2017), 2017, : 638 - 641
[10] Compliance with Tax Laws in the Russian Federation: Trust or Control
Aliev, Murat
Milovanova, Ekaterina
Moiseenko, Irina
Molodykh, Vladimir
TEM JOURNAL-TECHNOLOGY EDUCATION MANAGEMENT INFORMATICS, 2021, 10 (01): : 310 - 317

← 1 2 3 4 5 →