Object and subject of evasion of taxes and other compulsory payments

L Koval

doi:10.1051/shsconf/20141000017

Abstract

The paper is devoted to such topical issue of Criminal Law as Object and Subject of Evasion of Taxes and Other Compulsory Payments. There are analyzed researched crime determination problems, which are connected with subject and object of tax and other compulsory payments evasion. In the course of the research, the author has made the conclusions that the object of the evasion of taxes and other compulsory payments group is the national economic interests. The direct object is the national economic interests in the sphere of state revenues or the national fiscal interests. While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory payments is the tax base (income, property, expenses and consumption), taxes, state and local government fees, as well as other payments determined by the State. The author has also concluded that the subject of the evasion of taxes and other compulsory payments does not include increase in the tax principal debt, fine and late charge, which are covered by the financial responsibility. The subject of the evasion of taxes and other compulsory payments may not include also income from illegal activity or proceeds resulting from criminal offences.

Highlights

Taxes are the main income for a country, which ensures its development and welfare
While analyzing the law and regulations it is concluded that the subject of the evasion of taxes and other compulsory payments is the tax base, taxes, state and local government fees, as well as other payments determined by the State
The author has concluded that the subject of the evasion of taxes and other compulsory payments does not include increase in the tax principal debt, fine and late charge, which are covered by the financial responsibility

Summary

Introduction

Taxes are the main income for a country, which ensures its development and welfare. In the period of economic instability the problem of evasion of taxes becomes more topical, since the national budget revenues and the economic recovery in general depend largely on the solution of that problem. Lawmakers protect national interests, providing for criminal responsibility for the evasion of taxes and other compulsory payments. For the correct classification of the criminal offence, there shall be established and evaluated all its constituent elements. In order to precisely define interests affected by the criminal offence and the harm resulting from it, the object and the subject of the criminal offence shall be analyzed. The goal of this research is to research the object and the subject of the evasion of taxes and other compulsory payments, analyzing their meanings and elements

Objectives

Results

Conclusion