Exemption from criminal liability in connection with full compensation for damage from a tax crime-Reference-Cited by-同舟云学术

Exemption from criminal liability in connection with full compensation for damage from a tax crime

Published:2020-10-28 Issue: Volume: Page:156-160
ISSN:2078-5356
Container-title:Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia
language:en
Short-container-title:

Author:

Alaev Ruslan¹

Affiliation:

1. Directorate for economic security and combating the corruption of the Ministry of internal affairs for the Chechen Republic

Abstract

The legal mechanism for exemption from criminal liability in connection with compensation for damage in full is becoming the main means of countering tax crimes. Its further development runs into the investigative form of pre-trial proceedings in criminal cases. First of all, this is manifested in the impossibility of applying this basis at the stage of initiating a criminal case. Although this would lead to a significant increase in the effectiveness of this legal mechanism. In order to qualitatively change the legal system of combating crimes related to violation of tax legislation, it is necessary to reform the institutions of accusation and evidence.

Publisher

Nizhny Novgorod Academy of the Ministry of the Interior of Russia

Subject

General Medicine

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