Decriminalization of tax crimes

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This article discusses the decriminalization of tax crimes, as a result of the entry into force of Federal Laws No. 49, 51 dated 09.03.2022. The legal analysis of these Federal laws is also given. The article describes the legal grounds for bringing to criminal responsibility under Articles 198 and 199 of the Criminal Code of the Russian Federation, taking into account innovations in criminal legislation in the field of tax crimes.

Decriminalization of tax crimes, reporting period, tax audit, large and especially large size, disposition and sanction of articles 198 and 199 of the criminal code of the russian federation

Короткий адрес: https://sciup.org/170196902

IDR: 170196902   |   DOI: 10.24412/2500-1000-2022-11-5-40-43

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