Везде
Procedural Features of Criminal Prosecution in Cases of Tax Crimes
Table of contents
Annotation Estimate Publication content
References Comments
Share
QR
Metrics
Procedural Features of Criminal Prosecution in Cases of Tax Crimes
Annotation
PII
S1605-65900000622-5-1
DOI
10.61205/S160565900028224-0
Publication type
Article
Status
Published
Authors
Aliya R. Sharipova 
Occupation: Associate Professor, Department of Criminal Law and Procedure
Affiliation: Ufa University of Science and Technology
Address: Ufa, Russia
Edition
Volume 28 No. 4
Pages
119-131
Abstract

The article is devoted to identifying the peculiarities of initiating criminal cases of tax crimes, their investigation, termination of criminal prosecution, as well as explaining the reasons for the introduction of relevant legislative changes. The rejection of more effective, from the point of view of the prospects for obtaining a guilty verdict, methods of conducting criminal prosecution is not due to legislative miscalculations. This is a conscious policy of liberalization, the actual refusal to use criminal repression against taxpayers in favor of maintaining its threat and preference for receiving the amounts of taxes due to the budget.

The purpose of the study is to substantiate the existence of a specific criminal procedural format for conducting criminal prosecution against persons who have committed tax crimes. To do this, it is necessary to identify all the procedural features of the initiation, investigation, consideration and termination of relevant criminal cases.

The article used general and special methods of cognition (analysis and synthesis, logical, special legal), as well as a comparative legal research method.

According to the results of the study, significant and unparalleled features of criminal prosecution in cases of tax crimes include: the presence of a specific and only possible reason for initiating a criminal case, which further limits the scope of possible charges; “deferred” initiation of criminal proceedings; actual refusal to use preventive measures related to deprivation of liberty; the predominant importance of using property seizure in order to ensure the execution of a sentence; almost total cessation of criminal cases on the grounds of compensation for damage caused to the budgetary system of the Russian Federation and the expiration of the statute of limitations; limiting the possibilities of proving the objective side of tax evasion within the framework of violations established by the tax authorities and the artificial framework of the capabilities of forensic tax examinations.

Keywords
criminal process, criminal prosecution, tax crimes, initiation of a criminal case, termination of a criminal case
Date of publication
12.04.2024
Number of purchasers
2
Views
65
Readers community rating
0.0 (0 votes)
Cite Download pdf

To download PDF you should pay the subscribtion
1

References



Additional sources and materials

1. Turksen U., Abukari A. OECD's global principles and EU's tax crime measures. Journal of Financial Crime, 2021, vol. 28, no. 2, pp. 406—419. 
2. Gorobets D. G. The new procedure for initiation of criminal cases on tax crimes: old investigation problems. Nalogi, 2023, no. 1, pp. 24—27. (In Russ.) 
3. Grigorev V. N., Terekhov A. Yu. From work experience on multiple criminal cases. Vestnik Ufimskogo yuridicheskogo instituta MVD Rossii, 2023, no. 1(99), pp. 108—113. (In Russ.) 
4. Esakov G. A. Tax crimes: fine-tuning of liability in 2022 and afterwards. Zakon, 2022, no. 11, pp. 38—47. (In Russ.) 
5. Zhilyakov D. I., Novosel'skiy S. O., Plakhutina Yu. V. et al. Retrospective analysis of federal budget tax revenues. Ekonomicheskie nauki, 2023, no. 219, pp. 173—181. (In Russ.) 
6. Zaytsev O. A., Nudel' S. L., Yamasheva E. V. Features of initiating criminal cases for crimes encroaching on financial and budgetary relations. Current problems of judicial, law enforcement, human rights, criminal procedure and national security: materials of the International. scientific-practical conference dedicated to the 50th anniversary of the formation of the department of criminal procedure. Krasnodar, March 17—18, 2022. Part 1. Krasnodar, 2022. Pp. 193—199. (In Russ.) 
7. Ivanov P. I. Operational and investigative support of tax security (questions of theory and practice). Trudy Akademii upravleniya MVD Rossii, 2021, no. 1(57), pp. 107—118. (In Russ.) 
8. Popova L. V. Features of criminal procedural regulation of pre-trial proceedings in criminal cases of economic crimes committed in the field of business activity. Dr. diss. Volgograd, 2019. 278 p. (In Russ.) 
9. Rubtsova A. S., Ustinova T. D. Tax evasion: enforcement problems. Courier of Kutafin Moscow State Law University (MSAL), 2022, no. 10(98), pp. 135—142. (In Russ.) 
10. Serova E. B., Pushtorskaya E. V. Initiation of criminal cases on tax crimes: problems and possible solutions. Vestnik Sankt-Peterburgskogo universiteta MVD Rossii, 2023, no. 1(97), pp. 127—136. (In Russ.) 
11. Solovev I. N. On some issues of organization of tax crime investigation on the modern stage. Rossiyskiy sledovatel', 2019, no. 10, pp. 6—8. (In Russ.) 
12. Tarasov A. A. Petitions in procedures for the use of expertise in criminal procedural evidence. Pravovoe gosudarstvo: teoriya i praktika, 2023, no. 1(71), pp. 45—50. (In Russ.) 
13. Tarasov A. A., Sharipova A. R. “Legal conclusions” of experts in the russian judicial proceedings. Vestnik of Saint Petersburg University. Law, 2017, vol. 8, no. 4, pp. 430—442. (In Russ.) 
14. Titova V. N. Prosecutor's supervision over the implementation of laws in the investigation of tax crimes. Moscow, 2021. 96 p. (In Russ.)

Comments

No posts found

Write a review
Translate