Changes in tax legislation in the Russian Federation: an educational study

Melnikov Victor Yuryevich; Dolgopolov Kirill Andreevich; Hajiyeva Halimat Imanshapievna; Mallaeva Zarema Alievna; Omarova Zukhra Nartbievna

doi:10.22633/rpge.v27i00.17863

Authors

Melnikov Victor Yuryevich Rostov Institute VGUYUA (branch) (RPA of the Ministry of Justice of Russia) – Russia https://orcid.org/0000-0001-7519-3853
Dolgopolov Kirill Andreevich Rostov Institute (branch) VGUYUA (RPA of the Ministry of Justice of Russia) – Russia https://orcid.org/0000-0002-1504-1089
Hajiyeva Halimat Imanshapievna Dagestan State University of National Economy (DGUNH), Makhachkala – Russia https://orcid.org/0000-0002-6169-622X
Mallaeva Zarema Alievna Dagestan State University of National Economy (DGUNH), Makhachkala – Russia https://orcid.org/0000-0001-9421-8147
Omarova Zukhra Nartbievna North Caucasus Institute (branch) All-Russian State University of Justice (RPA of the Ministry of Justice of Russia), Makhachkala – Russia https://orcid.org/0000-0002-6214-2958

DOI:

https://doi.org/10.22633/rpge.v27i00.17863

Keywords:

Taxes, Tax-related crimes, Criminal liability, Human freedoms and rights

Abstract

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.

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Author Biographies

Melnikov Victor Yuryevich, Rostov Institute VGUYUA (branch) (RPA of the Ministry of Justice of Russia) – Russia

Doctor of Law. Professor of the Department of Criminal Procedure and Criminalistics.

Dolgopolov Kirill Andreevich, Rostov Institute (branch) VGUYUA (RPA of the Ministry of Justice of Russia) – Russia

Candidate of Legal Sciences. Leading Researcher.

Hajiyeva Halimat Imanshapievna, Dagestan State University of National Economy (DGUNH), Makhachkala – Russia

Candidate of Historical Sciences. Associate Professor of the Department of Civil Law.

Mallaeva Zarema Alievna, Dagestan State University of National Economy (DGUNH), Makhachkala – Russia

Candidate of Pedagogical Sciences. Associate Professor.

Omarova Zukhra Nartbievna, North Caucasus Institute (branch) All-Russian State University of Justice (RPA of the Ministry of Justice of Russia), Makhachkala – Russia

Candidate of Legal Sciences. Associate Professor of the Department of Constitutional (State) and Administrative Law.

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