К вопросу о механизме преступлений, связанных с уклонением от уплаты НДС путем «дробления бизнеса» организациями, осуществляющими розничную реализацию моторного топлива

Abstract

The article actualizes the problems of the use of “business fragmentation” by commercial organizations as a way of tax evasion. A brief analysis of the available publications on criminal “business fragmentation” is given. Taking into account the data obtained, the conclusion is made that it is of particular importance to establish the intent of organizations and persons involved to achieve a “non-business goal”; the insufficient degree of elaboration of issues related to the description of the criminal mechanism of actions of persons using the legal opportunity to split business in order to evade taxes and fees. The author attempts to fill the identified theoretical and applied gap. Based on the available operational-investigative and investigative practice, a description of a step-by-step algorithm for committing illegal actions related to tax evasion by a tax evader organization when selling motor fuel at retail is given; a visualized model of the general mechanism of committing a crime is presented.