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

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