scholarly journals Criminological Features and Determination Specifics of Modern Tax Crimes

2020 ◽  
Vol 14 (5) ◽  
pp. 710-722
Author(s):  
Zhanna Nikolaeva
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Economic Downturn ◽  
Highly Qualified ◽  
Legitimate Business ◽  
Intellectual Potential ◽  
The Impact

The author analyzes statistical information on tax crimes, the causes of the fluctuation of their quantitative parameters, and the impact of the economic downturn on tax crimes. Data characterizing the personality of tax offenders are presented. Determinants of tax crimes are examined. The author studies data that reflect the impact of the economic downturn of 2015-2016 and the subsequent stabilization of the economy on the observance of tax obligations. The key determinants of tax crimes that constitute its causal complex are recognized to be self-interest, a desire to get excess profit, and a reluctance to conduct business using common rules. Modern tax crimes have features typical of «white collar» crimes: openness of committing crimes that are made to look like legitimate business activities; use of the intellectual potential of highly qualified specialists for the development and improvement of criminal tax strategies, protection of criminal actions against exposure and prosecution; considerable material damage from crimes; long-term character of criminal activities; focus on using the advantages connected with tax evasion in competition. The author analyzes the norm of legal liability for breach of the law on taxes and duties. It is noted that the gains of tax evasion are higher than the material losses that could be incurred if the fact is exposed. The bigger the amount of uncollected taxes, the less significant the criminal law punitive sanctions are in comparison with it. There is not risk of becoming a subject of criminal prosecution for ignoring the duty to obtain documentation for business activities, for hiding or destroying accounting documentation. The author shows that the insufficiency of criminal law measures of restraining legal deviations regarding tax obligations and the defects of normative legal regulation of legal liability for tax delicts become the determinants of tax crimes because they promote the idea of impunity. Besides, the drawbacks of legal liability for violating the legislation on taxes and duties create conditions for the self-determination of tax crimes and for the formation of shadow economy in the Russian Federation.

scholarly journals AGGRAVATING AND MITIGATING CIRCUMSTANCES CHARACTERIZING SUBJECTIVE SIGNS OF CRIMINAL BEHAVIOR

2019 ◽  
Vol 29 (5) ◽  
pp. 681-685
Author(s):  
V.I. Tikhonov
Keyword(s):  
Russian Federation ◽  
Criminal Law ◽  
Criminal Behavior ◽  
Legal Regulation ◽  
Criminal Code ◽  
Special Part ◽  
The Russian Federation ◽  
Criminal Legislation ◽  
The Impact ◽  
Subjective Side

The Institute of mitigating and aggravating circumstances is presented not only in the norms of the General part of the criminal legislation of the Russian Federation. The application of these circumstances in the construction of individual elements of a crime allows the legislator to differentiate the orientation of the criminal law influence in relation to a specific crime element or in qualifying the fact of life reality. In law enforcement practice, proving the subjective side of a crime often causes significant problems. At the same time, motivation and achievement of a specific goal of committing a crime can have both a mitigating and an aggravating effect. The subjective side has a significant impact not only on the design of the offenses of the Special Part of the Criminal Law, but also on the process of sentencing through legal regulation of circumstances mitigating or aggravating criminal punishment. In this regard, both general and mandatory features of the subject of the crime also affect the procedure for establishing guilt and determining punishment in accordance with the norms of the Criminal Code of the Russian Federation. Of scientific interest is the study of the influence of the process of legal regulation of mitigating and aggravating circumstances in terms of the impact on this process of subjective signs of criminal behavior.

scholarly journals The History of the Development of the French Laws on Criminal Liability of Legal Entities

2018 ◽  
Vol 1 ◽  
pp. 46-56
Author(s):  
Aleksandr V. Fedorov ◽  
◽  
Mikhail V. Krichevtsev ◽  
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Economic Crime ◽  
Penal Code ◽  
Criminal Prosecution ◽  
History Of ◽  
The Law ◽  
Legal Entities

The article reviews the history of development of French laws on criminal liability of legal entities. The authors note that the institution of criminal liability of legal entities (collective criminal liability) dates back to the ancient times and has been forming in the French territory for a long time. Initially, it was established in the acts on collective liability residents of certain territories, in particular, in the laws of the Salian Franks. This institution was inherited from the Franks by the law of the medieval France, and got transferred from the medieval period to the French criminal law of the modern period. The article reviews the laws of King Louis XIV as an example of establishment of collective criminal liability: the Criminal Ordinance of 1670 and the Ordinances on Combating Vagrancy and Goods Smuggling of 1706 and 1711. For the first time ever, one can study the Russian translation of the collective criminal liability provisions of the said laws. The authors state that although the legal traditions of collective liability establishment were interrupted by the transformations caused by the French Revolution of 1789 to 1794, criminal liability of legal entities remained in Article 428 of the French Penal Code of 1810 as a remnant of the past and was abolished only as late as in 1957. The publication draws attention to the fact that the criminal law codification process was not finished in France, and some laws stipulating criminal liability of legal entities were in effect in addition to the French Penal Code of 1810: the Law on the Separation of Church and State of December 9, 1905; the Law of January 14, 1933; the Law on Maritime Trade of July 19, 1934; the Ordinance on Criminal Prosecution of the Press Institutions Cooperating with Enemies during World War II of May 5, 1945. The authors describe the role of the Nuremberg Trials and the documents of the Council of Europe in the establishment of the French laws on criminal liability of legal entities, in particular, Resolution (77) 28 On the Contribution of Criminal Law to the Protection of the Environment, Recommendation No. R (81) 12 On Economic Crime, the Recommendation No. R (82) 15 On the Role of Criminal Law in Consumer Protection and Recommendation No. (88) 18 of the Committee of Ministers to Member States Concerning Liability of Enterprises Having Legal Personality for Offences Committed in the Exercise of Their Activities. The authors conclude that the introduction of the institution of criminal liability of legal entities is based on objective conditions and that research of the history of establishment of the laws on collective liability is of great importance for understanding of the modern legal regulation of the issues of criminal liability of legal entities.

scholarly journals ON THE DEFECTS OF LEGAL REGULATION OF THE CONCEPT OF LIABILITY FOR TAX OFFENCES

2020 ◽  
Vol 15 (1) ◽  
pp. 164-182
Author(s):  
Zhanna A. Nikolaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Criminal Procedure ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Proceedings ◽  
The Russian Federation ◽  
The Law

The author analyzes the content of interrelated tax norms, administrative and criminal laws, which constitute the concept of liability for tax offences. The analysis makes it possible to identify the elements that cause non-compliance with the foundations of legal liability in criminal proceedings: its inevitability, equality of everyone before the law and the court, justice. Representatives of small and medium- sized businesses are placed in unequal, discriminatory circumstances in comparison with large businesses. In addition, the legislation on taxes and fees contains provisions which create obstacles for the operation of criminal and criminal procedure laws. Many instances of tax evasion, the non-payment of fees and/or insurance fees in large and especially large amounts revealed by tax services do not become known to investigative bodies. In this case, the principle of the priority of sectoral legislation ceases to work, since in criminal proceedings the provisions of the Tax Code of the Russian Federation cancel out the effect of the norms which are common to all types of crimes and express the foundations of a particular sector of law. This paper substantiates the need to improve the concept of liability for violations of the legislation on taxes and fees.

scholarly journals Energy security as a kind of public security: doctrinal-methodological and criminal-legal aspects of implementation

2021 ◽  
Vol 60 (1) ◽  
pp. 87-96
Author(s):  
Vadim A. Avdeev ◽  
Olga A. Avdeeva
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Criminal Law ◽  
Legal Liability ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Public Security ◽  
Legal Policy ◽  
Energy Complex ◽  
The Russian Federation

The subject of the study is the strategic directions of ensuring public security in the Russian Federation at the present stage. One of the directions of ensuring public safety is recognized as the safety of the fuel and energy complex. In this regard, the analysis of the state, structure and dynamics of crime in the fuel and energy complex is carried out. Attention is focused on the implementation of the Russian criminal law policy in the field of combating crime in the fuel and energy complex, taking into account the norms of international law. The purpose of the study is to uncover the elements of crimes in the fuel and energy complex that constitute the crime of this orientation. Particular attention is paid to the consideration of a set of measures for the prevention and prevention of this type of crime, taking into account the interaction of measures of a criminal, criminological and administrative nature. The methodological basis for the study of measures to combat crime in the fuel and energy complex is a combination of general scientific and private scientific methods that have predetermined a comprehensive approach to the study of legal policy in the field of countering this type of crime, taking into account the ongoing reform of the socio-economic system in the Russian Federation. In the course of achieving the goal of the study, special legal methods of cognition were used to facilitate the analysis of the legal regulation of legal liability for fuel and energy crimes. The main results of the study contain conclusions and proposals aimed at improving measures to counteract crime in the field of the fuel and energy complex, including improving the effectiveness of the implementation of the mechanism of criminal law regulation of public relations related to countering encroachments of the fuel and energy sector. Conclusions are formulated regarding the methodological and organizational-practical aspects of the legal impact on persons who have committed crimes in the field of fuel and energy complex. The novelty of the research topic consists in the formulation of the problem associated with the establishment of the causes and conditions of crimes of fuel and energy orientation as a socially negative phenomenon in modern conditions; the definition of key areas of legal policy in the field of combating crime in the field of fuel and energy complex. The conducted research reveals the legal nature of crime in the fuel and energy complex; features of measures to counteract crimes of fuel and energy orientation; trends in the legal regulation of fuel and energy crimes; the specifics of the mechanism of legal regulation of legal liability for fuel and energy crimes. The opinion is expressed that there is no categorical and legal assessment of the concept of fuel and energy crimes in the domestic legislation, which predetermined the recognition of measures of criminal and legal influence as a strategic resource for countering fuel and energy crime. Conclusions are formulated about the factors that determine the legislative regulation of fuel and energy crimes, and the specifics of the implementation of punishment and other measures of a criminal nature.

scholarly journals The Criminological and Legal Aspects of Using the Deferral of Punishment

2020 ◽  
Vol 14 (6) ◽  
pp. 834-844
Author(s):  
Alexandr Kuznetsov ◽  
Roman Novikov
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Criminal Law ◽  
Legal Regulation ◽  
Legal Aspects ◽  
The Russian Federation ◽  
Socially Relevant ◽  
Chelyabinsk Region ◽  
Key Aspects ◽  
The Impact

The institute of the deferral of punishment is one of the steadily developing institutes of contemporary criminal law in the Russian Federation that reflects a trend for the humanization of punishment, the economy of repressive criminal law measures, and for widening the list of measures and sanctions alternative to punishment. The relevance of the key aspects of research presented in the article is connected with the fact that the evolution of the institute of deferral of punishment in the doctrine of criminal law gives rise to a number of discussions both about the legal nature of this institute, its role and place among other criminal law measures, and the specific features of its application in the practice of law enforcement. Deferral of punishment is a socially relevant institute in Russian criminal law aimed at the correction of convicts without severing their socially relevant links. The impact of the requirements of international legislation on reducing the number of persons isolated from society and a wide use of alternative punishments in Russia have lead to a wider application of the deferral of punishment. The authors analyze specific aspects of the legal regulation of the deferral of punishment, study the criminologically relevant characteristics of persons to whom this criminal law measure is applied, as well as the law enforcement practice of appointing and enforcing the deferral of punishment. They present the results of surveying 250 convicts, and also of interviewing 300 employees of the penitentiary system, who ensure compliance with the requirements of law on the deferral of punishment in a number of regions of the Russian Federation, such as the Udmurt Republic, the Bashkortostan Republic, Kurgan Region, Kirov Region, Sverdlovsk Region, Chelyabinsk Region and Perm Region. The research also includes the analysis of departmental and court statistics, federal legislation and departmental normative acts. The conducted research allowed the authors to present their suggestions on improving the current legislation of the Russian Federation that regulates the penitentiary sphere.

scholarly journals Abigeatus – mājlopu zādzība jeb aizdzīšana – kā noziedzīgs nodarījums pret īpašumu romiešu tiesībās

2021 ◽  
Vol 1 (19) ◽  
pp. 67-75
Author(s):  
Allars Apsītis ◽  
Osvalds Joksts
Keyword(s):  
Criminal Law ◽  
Legal Regulation ◽  
Roman Law ◽  
Primary Sources ◽  
Legal Principles ◽  
Current Article ◽  
The Law ◽  
The Republic ◽  
The Impact

Rakstā atspoguļoti atsevišķi rezultāti no autoru realizētās romiešu tiesību pirmavotu izpētes saistībā ar tajos atrodamo informāciju par noziedzīgiem nodarījumiem pret īpašumu, kas mūsdienu Latvijā kriminalizēti Krimināllikuma 175. pantā “Zādzība”, 176. pantā “Laupīšana” un 179. pantā “Piesavināšanās”. Apskatīta un analizēta tiesiskā reglamentācija attiecībā uz abigeatus – mājlopu zādzību jeb aizdzīšanu, kas tika uzskatīta par bīstamāku un smagāku nodarījumu nekā parasta zādzība (lat. furtum) un tāpēc bargāk sodīta. Aplūkoti arī minētā noziedzīgā nodarījuma kvalifikācijas un sodīšanas politikas legālie kritēriji romiešu tiesībās. Saskaņā ar autoru informāciju Latvijas pētnieki šo tematiku visai maz apskatījuši, un pētījums varētu dot zināmu ieguldījumu nacionālās tiesību zinātnes attīstībā, īpaši jautājumā par romiešu tiesību principu ietekmi uz Latvijas Republikas normatīvajos aktos ietvertajiem mūsdienu tiesību institūtiem. The article deals with the results of research performed on the primary sources of the Roman Law regarding offences against property contemporaneity criminalised in the Criminal Law (Sections 175. Theft, 176. Robbery, 179. Misappropriation) of modern-day Latvia. It describes and analyses the Roman Law legal regulation regarding abigeatus – the offence of cattle stealing or “rustling” which was considered as a more dangerous and serious offense than ordinary theft (furtum) and therefore more severely punishable. According to the information in the possession of the authors, Latvian researchers have not yet in particular studied the current theme, and the publications in the Latvian language have not been detected yet. Accordingly, the current article could provide certain contributions to the development of the national field of law, especially regarding the impact of Roman legal principles on the development of modern legal institutes incorporated in the law of the Republic of Latvia.

scholarly journals Kebijakan Formulasi Pertanggungjawaban Pidana Terhadap Korporasi

2015 ◽  
Vol 3 (1) ◽  
pp. 75
Author(s):  
Husni Husni
Keyword(s):  
Criminal Law ◽  
Legal Regulation ◽  
Criminal Code ◽  
The Other ◽  
Criminal Prosecution ◽  
Law System ◽  
Legal Code ◽  
Corporate Body ◽  
Perspective Change ◽  
The Subject

According to criminal law regulation, the human is only the subject to be blamed in term of criminal action. A human can be as a guilty party of any criminal case. . However, this regulation has been abandoned by the Indonesian law system because of the perspective change that beside human, the corporate bodies are also as the subject of guilty party if the legal regulation is specificly determined by Legal Code in term of specific case. Therefore, based on the legal regulation, the corporate bodies are treated as equal as human in term of the subject of lawsuit so the , the rejection of prosecution toward corporate bodies based on Delinguere University’s doctrine- non potest has been changed by accepting the concept of functional doer. (fungtioneel daderschap). Although the constitution considers the corporate bodies as the subject of the lawsuit, the responsibility of criminal prosecution will be treated in a different ways from humans as a subjet of lawsuit. Although the corporate bodies can be prosecuted, the issue in implementing the case still remains due to the variation of the terminology used. Additionally, the other challenge is because the regulation implemented relating to corporate bodies’ lawsuit is still not determined specifically in criminal code. It is also insufficient and inconsistent prosecution regulation regarding to corporate body lawsuit.

Evolution of the Concept of «Disciplinary Misconduct» in the Context of Digitalization of the Economy

2020 ◽  
pp. 18-25
Author(s):  
E. Yu. Zabramnaya
Keyword(s):  
Legal Liability ◽  
Legal Regulation ◽  
The Impact

The article discusses the impact of the process of digitalization of the economy on the legal regulation of disciplinary liability of employees in the context of the development of the concept of «disciplinary misconduct» as the actual basis for applying this type of legal liability.

POLICY ON LIABILITY FOR TAX CRIMES IN THE RUSSIAN FEDERATION AND ABROAD (COMPARATIVE ASPECT)

2020 ◽  
Vol 10 (4) ◽  
pp. 91-98
Author(s):  
JEANNA NIKOLAEVA ◽  
Keyword(s):  
Russian Federation ◽  
Criminal Liability ◽  
Legal Liability ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Tax Legislation ◽  
Russian State ◽  
Comparative Aspect ◽  
The Russian Federation ◽  
Economic Ties

The publication analyzes the policy in the field of legal liability for tax crimes in the Russian Federation and the States with which the Russian Federation has stable economic ties - Germany, Spain, France, China, the States of the Eurasian economic Union and the Commonwealth of independent States. The study suggests that the policy of States that are economic partners of the Russian Federation demonstrates a more severe approach to non-fulfillment of tax obligations. As a result of the study of foreign legislation, no States have been identified that have more lenient sanctions for tax crimes. Legal regulation of legal liability for violation of tax legislation in comparison with Russian legislation is characterized by long periods of limitation for criminal liability. Criminal law prohibitions do not contain an imperative requirement to exempt a defaulter from criminal prosecution in the event of payment of arrears and other compensation accruals (with the exception of the republics of Kazakhstan and Uzbekistan). In contrast to the Russian Federation, most countries criminalize actions related to ignoring the obligation to maintain accounting records, hiding or destroying accounting documents (China, France, Spain, etc.). It is concluded that the Russian Federation is a less protected tax jurisdiction in comparison with the States with which it has economic ties. The existing imbalance of liability for violations of tax and fee legislation creates prerequisites for the use of Russian tax jurisdiction in unfair tax strategies. When determining the vector of Russian state policy in the sphere of liability for non-fulfillment of tax obligations, it is not advisable to ignore this significant circumstance.

scholarly journals Foreign experience in legal regulation of extrajudicial forms of protection of an individual’s rights and freedoms, excluding the criminality of the act

2021 ◽  
Vol 12 (1) ◽  
pp. 144-154
Author(s):  
Alexander М. Smirnov ◽  
◽  
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Legal Regulation ◽  
Criminal Prosecution ◽  
Legal Practice ◽  
State Response ◽  
Foreign Countries ◽  
Scientific Attention ◽  
The Right ◽  
The Given

The article describes the provisions of the sources of criminal law of some foreign countries regarding the regulation of extrajudicial forms of protection of an individual’s rights and freedoms, excluding the criminality of the act. The author refers to these forms as a necessary defense, causing harm to the person who committed the crime, and extreme necessity. The article discusses the possibility of implementing the provisions of these sources in Russian criminal law to improve the state response to the implementation of these forms. The author comes to the conclusion that the most positive and constructive features of legal regulation in foreign countries, extrajudicial forms of protection of an individual’s rights and freedoms while excluding the criminality of the act, deserve scientific attention and consideration of their implementation in domestic criminal law and legal practice. The main features consist of the following: the conditions for the onset of the right to necessary defense, extreme need and infliction of harm during the detention of a person who has committed a crime, and the grounds for exceeding it; taking into account the situation when determining the legitimacy of the given circumstances; allocation of privileged conditions under which a person is either exempted from criminal liability or not exempted from it, but can count on mitigation of punishment; criminal prosecution for actions if absolutely necessary only if they have resulted in more harm than the harm prevented; regulation of legal and factual error with the necessary defense and extreme necessity; legal regulation of the conditions for the use of weapons in the implementation of these forms; holding accountable those who provoked the necessary defense; the emergence of the right to necessary defense of the person whose rights are being encroached upon.

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