Criminal tax schemes and their identification (2nd ed)
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The second edition of this book, significantly processed and supplemented, is devoted to analyzing judicial practice for the two least investigated taxes of the Criminal Code of Russia - Art. 1991. Providing liability for non -fulfillment of the duties of a tax agent, and Art. 1992, which punishes for concealing funds or property of an organization or individual entrepreneur, due to which taxes and (or) fees should be collected.
Readers" attention is presented 17 of the most interesting and characteristic sentences to the submitted compositions, from which specific illegal tax schemes are isolated, and the mechanism of their identification is also shown.
In addition, on the example of forensic practice, issues of the totality of Art. 199 1 and 199 2 of the Criminal Code of Russia, as well as illegal acts flying around the commission of tax crimes.
The study takes into account the latest changes in the legislation that have returned tax crimes to the number of criminal proceeds of criminal proceedings to the legalization of criminal proceedings and changed the procedural procedure for initiating criminal cases of tax crimes.
The relevance of this publication is due to the fact that in the conditions of what is happening during 2014-2015. The sanctions anti -Russian campaign The fullness and timeliness of taxes in the state treasury becomes one of the elements of the stability of the domestic economy and a guarantee of stability of the standard of living of our citizens.
The legislation is given as of February 2015.
The book is designed for a wide range of readers: taxpayers. scientists, employees of tax and law enforcement agencies, auditors, lawyers, graduate students and students of legal and economic higher educational institutions, specialists interested in this problem.
2nd edition, processed and supplemented
Readers" attention is presented 17 of the most interesting and characteristic sentences to the submitted compositions, from which specific illegal tax schemes are isolated, and the mechanism of their identification is also shown.
In addition, on the example of forensic practice, issues of the totality of Art. 199 1 and 199 2 of the Criminal Code of Russia, as well as illegal acts flying around the commission of tax crimes.
The study takes into account the latest changes in the legislation that have returned tax crimes to the number of criminal proceeds of criminal proceedings to the legalization of criminal proceedings and changed the procedural procedure for initiating criminal cases of tax crimes.
The relevance of this publication is due to the fact that in the conditions of what is happening during 2014-2015. The sanctions anti -Russian campaign The fullness and timeliness of taxes in the state treasury becomes one of the elements of the stability of the domestic economy and a guarantee of stability of the standard of living of our citizens.
The legislation is given as of February 2015.
The book is designed for a wide range of readers: taxpayers. scientists, employees of tax and law enforcement agencies, auditors, lawyers, graduate students and students of legal and economic higher educational institutions, specialists interested in this problem.
2nd edition, processed and supplemented
Author:
Author:Soloviev Ivan Nikolaevich
Cover:
Cover:Soft
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-392-35671-3
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