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

Autores

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

Palavras-chave:

Impostos, Crimes tributários, Responsabilidade penal, Liberdades e direitos humanos

Resumo

O presente estudo tenta enfatizar que a política criminal na Rússia sobre a responsabilidade por delitos fiscais mantém uma tendência constante de humanização. Para atender a esse objetivo, o presente estudo utiliza a abordagem dialética da cognição de conceitos e fenômenos jurídicos e sociais em sua interdependência e desenvolvimento. Com base nos resultados obtidos, a evasão fiscal é composta por atos, como incluir deliberadamente informações falsas na declaração de impostos ou outros documentos cuja apresentação é obrigatória de acordo com a legislação sobre impostos e taxas na Rússia, ou simplesmente deixar de apresentar qualquer desses documentos.

Downloads

Não há dados estatísticos.

Biografia do Autor

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.

Referências

AKHMADEEV, R. G. et al. Assessment of the tax base of the consolidated group of taxpayers in Russia using the method of polynomial interpolation. Indian Journal of Science and Technology, v. 9, n. 12, 89533, 2016a.

AKHMADEEV, R. G. et al. Impact of tax burden on the country's investments. Journal of Applied Economic Sciences, v. 11, n. 5, p. 34-56, 2016b.

CROTTY, J. Corporate social responsibility in the Russian federation: A contextualized approach. Business & Society, v. 55, n. 6, p. 825-853, 2016.

ELENA, O.; KIRILL, T.; DINA, O. Tax compliance in the Russian federation, the United Kingdom of Great Britain and Northern Ireland, and the United States of America: Forcing and encouraging lawful conduct of taxpayers. Russian Law Journal, v. 7, n. 1, p. 4-54, 2019.

FORSTATER, M. Illicit financial Flows, trade Misinvoicing, and multinational tax avoidance: the same or different. CGD policy paper, v. 123, n. 29, 2018.

IVANOV, V. V. et al. Determinants of tax incentives for investment activity of enterprises. Journal of Tax Reform, v. 4, n. 2, p. 125-141, 2018.

LEONTIEVA, J. et al. Tax system of consolidated taxpayers groups in Russia and ways of its improvement. In: EDP Sciences. MATEC Web of Conferences v. 170, p. 01087, 2018.

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

NELAEVA, G. A.; KHABAROVA, E. A.; SIDOROVA, N. V. Russia’s Relations with the European Court of Human Rights in the Aftermath of the Markin Decision: Debating the “Backlash”. Human Rights Review, v. 21, n. 1, p. 93-112, 2020.

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.