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

[31] Do Tax Amnesties Work? The Revenue Effects of Tax Amnesties During the Transition in the Russian Federation
Alm, James
Martinez-Vazquez, Jorge
Wallace, Sally
ECONOMIC ANALYSIS AND POLICY, 2009, 39 (02) : 235 - 253
[32] LEGAL REGULATION OF LIABILITY FOR TAX OFFNCES AND TAX DISPUTE RESOLUTION IN GEORGIA, MOLDOVA AND RUSSIAN FEDERATION
Shepenko, Roman A.
Nani, Lia
PRAVOPRIMENENIE-LAW ENFORCEMENT REVIEW, 2020, 4 (03): : 46 - 68
[33] Trends of the Tax Control of Transactions between Related Parties in the Russian Federation
Tufetulov, Ajdar M.
Nugayev, Fatih Sh.
Zayats, Andrey S.
HELIX, 2018, 8 (01): : 2451 - 2454
[34] THE EFFICIENCY OF INFLUENCE OF A TAX POLICY ON THE BUDGETS FORMATION OF SUBJECTS OF THE RUSSIAN FEDERATION
Ljach, O. A.
TOMSK STATE UNIVERSITY JOURNAL, 2008, (307): : 113 - +
[35] ANALYSIS OF TRANSACTION TAX CONTROL BETWEEN RELATED PARTIES IN RUSSIAN FEDERATION
Tufetulov, Ajdar M.
Nugaev, Fatih Sh.
Zayats, Andrey S.
REVISTA GENERO & DIREITO, 2019, 8 (04): : 293 - 307
[36] Analysis and Ways of Improving Alcohol Excise Tax Policy in the Russian Federation
Iadrennikova, Elena
Koretskaia-Garmash, Viktoriia
VISION 2025: EDUCATION EXCELLENCE AND MANAGEMENT OF INNOVATIONS THROUGH SUSTAINABLE ECONOMIC COMPETITIVE ADVANTAGE, 2019, : 4696 - 4706
[37] Evaluation of the Russian Federation Tax Consulting Market Territorial Concentration Level
Kerimov, A. T.
Kadzhametova, T. N.
Mustafaeva, S. R.
PROCEEDINGS OF THE INTERNATIONAL SCIENTIFIC CONFERENCE - FAR EAST CON (ISCFEC 2020), 2020, 128 : 1626 - 1630
[38] THE EFFICIENCY OF INFLUENCE OF A TAX POLICY ON THE BUDGETS FORMATION OF SUBJECTS OF THE RUSSIAN FEDERATION
Lyakh, O. A.
TOMSK STATE UNIVERSITY JOURNAL, 2007, (305): : 133 - +
[39] Intangible assets in the light of Chapter 25 of the tax code of the Russian Federation
Rykova, I.
Intellektual'Naya Sobstvennost', 2002, (08): : 34 - 42
[40] A return to progressive personal income tax in the Russian Federation: some estimations
Lykova, Lyudmila N.
JOURNAL OF TAX REFORM, 2018, 4 (02): : 174 - 187

← 1 2 3 4 5 →