Russian Federation
The article deals with the concept of tax crimes, what are the obligations and what is the responsibility. This article deals with the legal regulation of tax crimes, types and measures of responsibility and on whom it applies. Tax crimes are also analyzed in the People's Republic of China and in Australia. The purpose of this article is to provide an overview of tax crimes, the consequences for their actions, as well as the composition of tax crimes in the countries studied and the study of their regulatory framework.
tax crimes, tax law, legislation, tax
1. Ugolovnyy kodeks Kitayskoy Narodnoy Respubliki (prinyat 14 marta 1997 goda) // [Elektronnyy resurs] URL:// http://ru.china-embassy.org/chn/zfhz/zgflyd/t878347.htm;
2. Ugolovnyy kodeks Avstralii (prinyat v marte 1995g.) (vstupil v silu 15.12.2001) // [Elektronnyy resurs] URL:// http://www.twirpx.com/file/1437109/;
3. Zakon «Ob upravlenii v sfere nalogooblozheniya: Zakon 1953 goda» (v red., utv. 1 iyulya 2013 goda) // [Elektronnyy resurs] URL:// https://www.ato.gov.au/law/.
4. Zrelov A.P., Krasnov M.V. Nalogovye prestupleniya / Pod red. K.K. Sarkisova - M.: Izdatel'sko-konsul'tacionnaya kompaniya "Status-Kvo 97", 2014, s. 48;
5. Okeanova Z.K. Ekonomika. Uchebnik dlya bakalavriata po napravleniyu «Yurisprudenciya» // Ekonomika. / M.: «Dashkov i K0», 2014., 4-e izd., pererab. i dop., s. 647;
6. Kalunc A.A., Otvetstvennost' za nalogovye prestupleniya po zakonodatel'stvu Avstralii // Business. Education. Law. Bulletin of Volgograd Business Institute // 2014, № 2 (27). Subscription indices - 38683, R8683, s. 293;
7. Kleymenova M.O. Nalogovoe pravo: uchebnoe posobie. M.: Moskovskiy finansovo-promyshlennyy universitet "Sinergiya", 2013, s. 194.
8. Pravoohranitel'nye organy Kitaya v 2016 godu raskryli 168 tys. finansovyh prestupleniy // Pronedra - 16 maya 2017 goda //
9. Oficial'nyy sayt Avstraliyskogo nalogovogo agentstva [Elektronnyy resurs resurs] URL://https://www.ato.gov.au/;
10. Oficial'nyy sayt Organizacii ekonomicheskogo sotrudnichestva i razvitiya [Elektronnyy resurs] // URL:http://www.oecd.org (Data obrascheniya: 24.5.2017);
11. Oficial'nyy sayt Pravitel'stva Avstralii [Elektronnyy resurs] // URL: http://www.australia.gov.au/ (Data obrascheniya 15 maya 2017);
12. Oficial'nyy sayt Central'nogo Banka Rossii [Elektronnyy resurs] URL:// http://www.cbr.ru (Data obrascheniya 20 maya 2017).