DIFFICULTIES AND PROSPECTS OF CRIMINAL-LEGAL ASSESSMENT OF THE ACTS OF «TECHNICAL» COMPANIES CONTRIBUTING TO TAX EVASION

Submitted by redaktor on Sun, 10/01/2023 - 17:12

Year: 
2023

Article:

Issue: 
2

UDC: 
343
DOI: 
10.34076/22196838_2023_2_40
Author(s): 

Gorobets Denis

Associate professor, Rostov Branch of Saint-Petersburg Academy of the Investigative Committee of the Russian Federation (Rostov-on-Don), candidate of economic sciences, ORCID: 0000-0001-9633-2496, e-mail: Gorobets_Denis_1975@mail.ru

Author(s): 
Gorobets Denis
Abstract: 

The article analyzes the investigative and judicial practice of the right assessment of the actions of «technical» companies that consist in the formation of fictitious document flow and cashing out money in the interests of unscrupulous taxpayers in order to obtain unjustified tax benefits. Based on the synthesis of these illegal actions of «technical» companies and signs of the objective side of legalization, the author substantiates the necessity and possibility of their qualification under Art. 174 of the Criminal Code of the Russian Federation

Key words: 

«technical» companies, «one-day firms», fictitious document flow, cashing out, legalization, unjustified tax benefit

For citation: 

Gorobets D. (2023) Difficulties and prospects of criminal-legal assessment of the acts of «technical» companies contributing to tax evasion. In Elektronnoe prilozhenie k «Rossiiskomu yuridicheskomu zhurnalu», no. 2, pp. 40–45, DOI: http://doi.org/10.34076/22196838_2023_2_40.

Text of the article: 
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Publication date: 
Sunday, 01.10.2023

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