| Autor: |
Melnikov Victor Yuryevich, Dolgopolov Kirill Andreevich, Hajiyeva Halimat Imanshapievna, Mallaeva Zarema Alievna, Omarova Zukhra Nartbievna |
| Jazyk: |
English<br />Spanish; Castilian<br />Portuguese |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Política e Gestão Educacional, Vol 27, Iss 00 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
1519-9029 |
| DOI: |
10.22633/rpge.v27i00.17863 |
| Popis: |
The current study makes an attempt to emphasize that the criminal policy in Russia on liability for tax-related offenses holds a steady tendency toward humanizing. To meet that aim, the present study utilizes the dialectical approach of cognition of legal and social concepts and phenomena in their interdependence as well as development. Based on the results obtained, tax evasion is comprised of acts, such as deliberately including false information in the tax return or other documents, the submission of which is mandatory according to the legislation on taxes and fees in Russia, or simply failing to submit any of these documents. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
|
