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SOME PROBLEMS OF QUALIFICATION OF CONCEALMENT OF FUNDS OR PROPERTY FROM COLLECTION OF TAX ARREARS

Proceeding
All-Russian scientific and practical conference «Law, Economics and Management»
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Published in:
All-Russian scientific and practical conference «Law, Economics and Management»
Authors:
Irina G. Perelomova 1 , Egor V. Glushkov 1
Work direction:
Актуальные вопросы юриспруденции
Pages:
337-340
Received: 30 April 2022

Rating:
Article accesses:
1352
Published in:
РИНЦ
1 FSBEI of HE "P.G. Demidov Yaroslavl State University"
For citation:
Perelomova I. G., & Glushkov E. V. (2022). SOME PROBLEMS OF QUALIFICATION OF CONCEALMENT OF FUNDS OR PROPERTY FROM COLLECTION OF TAX ARREARS. Law, Economics and Management, 337-340. Чебоксары: PH "Sreda".

Abstract

The article deals with the problems of determining the end of the concealment of funds or property of an organization or individual entrepreneur from the collection of tax arrears. The authors explore various positions of doctrine and law enforcement practice.

References

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  2. 2. Vasilenko V.A., Tarakanov A.R. Criminal liability for tax evasion // International journal of professional science. – 2019. – №4. – Р. 45–49.
  3. 3. Tengiz Magradze. Tax administration in the Russian Federation: current problems and development prospects // Colloquium-journal. – 2020. – №5. – С. 65–70.
  4. 4. Harutyunyan V.L., Harutyunyan T.V. The conceptual approach towards tax administration issues // Региональные проблемы преобразования экономики. – 2016. – №8. – С. 111–115.
  5. 5. Соловьев О.Г. Совершенствование уголовно-правового противодействия экономической преступности: законодательные зигзаги // Законы России: опыт, анализ, практика. – 2014. – №4. – С. 86–90.

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