WHEN TAX EVASION IS THE WORK OF MORE THAN ONE PERSON

Submitted by redaktor on Tue, 06/04/2024 - 14:39

Year: 
2024

Article:

Issue: 
1

UDC: 
346
DOI: 
10.34076/22196838_2024_1_62
Author(s): 

Gorobets Denis

Associate professor, Saint-Petersburg Academy of the Investigative Committee of the Russian Federation (Rostov Branch) (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 examines the subject composition of tax evasion payable by an organization in the context of various methods of committing a crime, analyzes the impact of changes in arbitration practice on criminal legal qualifications, and draws a conclusion about the admissibility of co-execution under certain conditions.

Key words: 

accomplices, co-principals, «technical» companies, «business fragmentation», general taxation system, special tax regimes, non-receipt of money to the budget, commission of a crime by a group of persons by prior conspiracy

For citation: 

Gorobets D. (2024) When tax evasion is the work of more than one person. In Elektronnoe prilozhenie k «Rossiiskomu yuridicheskomu zhurnalu», no. 1, pp. 62–67, DOI: https://doi.org/10.34076/22196838_2024_1_62.

Text of the article: 
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Publication date: 
Tuesday, 04.06.2024

English