Cambios en la legislación fiscal en la federación de rusia: un estudio educativo

Autores/as

DOI:

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

Palabras clave:

Impuestos, Delitos en materia tributaria, Responsabilidad penal, Libertades y derechos humanos

Resumen

El presente estudio intenta enfatizar que la política criminal en Rusia sobre responsabilidad por delitos relacionados con impuestos tiene una tendencia constante hacia la humanización. Para cumplir con ese objetivo, el presente estudio utiliza el enfoque dialéctico de la cognición de conceptos y fenómenos legales y sociales en su interdependencia y desarrollo. Según los resultados obtenidos, la evasión fiscal comprende actos, como incluir deliberadamente información falsa en la declaración de impuestos u otros documentos, cuya presentación es obligatoria de acuerdo con la legislación sobre impuestos y tasas en Rusia, o simplemente no presentar cualquier de estos documentos.

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Biografía del autor/a

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.

Citas

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METELEV, S. E.; MURAT, M. M.; LIZUNOV, V. Economic security policy of the Russian Federation. Libertas. 2016.

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RICHARDSON, M. The EU and ECHR rights of the defence principles in matters of taxation, punitive tax surcharges and prosecution of tax offences. EC Tax Review, v, 26, n. 6, 2017.

TSINDELIANI, I. et al. Tax system of the Russian Federation: Current state and steps towards financial sustainability. Sustainability, v. 11, n. 24, p. 6994, 2019.

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Publicado

15/03/2023

Cómo citar

VICTOR YURYEVICH, M.; KIRILL ANDREEVICH, D.; HALIMAT IMANSHAPIEVNA, H.; ZAREMA ALIEVNA, M.; ZUKHRA NARTBIEVNA, O. Cambios en la legislación fiscal en la federación de rusia: un estudio educativo. Revista on line de Política e Gestão Educacional, Araraquara, v. 27, n. 00, p. e023006, 2023. DOI: 10.22633/rpge.v27i00.17863. Disponível em: https://periodicos.fclar.unesp.br/rpge/article/view/17863. Acesso em: 30 jun. 2024.

Número

(2023) v. 27, Publicação Contínua

Sección

Estudios e informes

Licencia

Derechos de autor 2023 Revista on line de Política e Gestão Educacional

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.

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