Brief description of tax control measures and criminal law norms as ways to ensure the budget of the Russian Federation

UDC 336.2

Authors

Potapov K. V.,
3nd year full-time student High school of the State Audit, Direction "Law", Moscow State University M.V. Lomonosov
Scientific supervisor:
Kameneva A. N.,
Ph.D., Associate Professor, Associate Professor at the Department of Economic and Financial Investigations High school of the State Audit, Moscow State University M. V. Lomonosov

Abstract

The article touches upon the question of the forms and measures of tax control carried out in relation to taxpayers, as well as their relationship with the possibility of criminal prosecution for non-payment of taxes and fees in order to ensure the budget of the Russian Federation. On the example of Art. 199 of the Criminal Code of the Russian Federation analyzes the corpus delicti - evasion of taxes and fees by organizations, as well as its qualifying features, and also makes some proposals for improving the legislation.

Keywords

forms of tax control, tax audits, criminal liability for tax evasion, corpus delicti, qualifying features.