Criminal responsibility for fulfillment of duties by tax agent: judicial practice

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Recently in Russia there is an urgent question about a crime in the field of taxation, in particular Art. 199.1 of the Criminal Code of the Russian Federation (hereinafter - the Criminal Code of the Russian Federation), expressed in public danger when considering the significant damage to the state financial system and the tax administration system. The problem is that this crime was not provided for, which led to numerous violations of the employers.

Tax agent, criminal liability, payment of taxes and fees, budget system, taxpayers, personal income tax

Короткий адрес: https://sciup.org/170184990

IDR: 170184990   |   DOI: 10.24411/2500-1000-2018-10383

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