Criminal legal characteristics of tax crimes under articles 198, 199 the Criminal Code of Russian Federation. Taking into account the provisions of Federal law № 263-FL
Автор: Vasilyeva E.G., Azovtseva A.A.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 11-1 (86), 2023 года.
Бесплатный доступ
The article deals with the problem of the existing conflict of criminal and tax legislation in terms of establishing the method of committing tax crimes provided for in Articles 198, 199 of the Criminal Code of the Russian Federation, in connection with the adoption of Federal Law №263-FL dated 14.07.2022 "On Amendments to Parts One and Two of the Tax Code of the Russian Federation".
Tax payments, tax crime, tax return, methods of evasion, notice, negative balance of the taxpayer
Короткий адрес: https://sciup.org/170201307
IDR: 170201307 | DOI: 10.24412/2500-1000-2023-11-1-64-68
