Open AccessExemption from criminal liability in connection with full compensation for damage from a tax crime
Author(s) -
Ruslan Alaev
Publication year - 2020
Publication title -
ûridičeskaâ nauka i praktika
Language(s) - English
Resource type - Journals
ISSN - 2078-5356
DOI - 10.36511/2078-5356-2020-3-156-160
Subject(s) - false accusation , legislation , impossibility , compensation (psychology) , liability , law and economics , criminal liability , law , strict liability , business , political science , criminal law , economics , psychology , psychoanalysis
The legal mechanism for exemption from criminal liability in connection with compensation for damage in full is becoming the main means of countering tax crimes. Its further development runs into the investigative form of pre-trial proceedings in criminal cases. First of all, this is manifested in the impossibility of applying this basis at the stage of initiating a criminal case. Although this would lead to a significant increase in the effectiveness of this legal mechanism. In order to qualitatively change the legal system of combating crimes related to violation of tax legislation, it is necessary to reform the institutions of accusation and evidence.