Open AccessON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES
Author(s) -
Zhanna A. Nikolaeva
Publication year - 2020
Publication title -
trudy instituta gosudarstva i prava rossijskoj akademii nauk
Language(s) - English
Resource type - Journals
ISSN - 2073-4522
DOI - 10.35427/2073-4522-2020-15-1-nikolaeva
Subject(s) - legislation , payment , liability , law , business , strict liability , criminal liability , criminal law , law and economics , economic justice , work (physics) , political science , economics , finance , mechanical engineering , engineering
The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law and the court, justice. Representatives of small and medium- sized businesses are placed in unequal, discriminatory circumstances in comparison with large businesses. In addition, the legislation on taxes and fees contains provisions which create obstacles for the operation of criminal and criminal procedure laws. Many instances of tax evasion, the non-payment of fees and/or insurance fees in large and especially large amounts revealed by tax services do not become known to investigative bodies. In this case, the principle of the priority of sectoral legislation ceases to work, since in criminal proceedings the provisions of the Tax Code of the Russian Federation cancel out the effect of the norms which are common to all types of crimes and express the foundations of a particular sector of law. This paper substantiates the need to improve the concept of liability for violations of the legislation on taxes and fees.