Features of Responsibility for Commission of Tax Crimes Regulation under the Criminal Legislation of England

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Doctor of Philosophy (Law), Head of the Department of State and Legal Disciplines at the Novorossiysk branch of the Moscow Humanitarian and Economic Institute


In the present article, author discusses features of regulating liability for tax offenses in British criminal law. Author researches question of taxation criminalization. Author emphasizes that it is important to separate tax evasion (illegal different ways) from tax optimization (within the law). Author analyzes concept of "tax fraud", which can be defined as the deliberate actions of person to reduce taxes and committed through falsification of documents relevant to the tax authorities. In addition author considers tax fraud and other forms of criminal actions on the tax system under the British law, including tax cuts, tax resistance and refusal to pay taxes. Author concludes that forms of British economic crime compositions, depending on the way they were committed differentiates criminal liability. This question is more relevant in the process of punishment individualization because not all fraudulent evasion techniques will actually produce a much greater danger to society than "passive avoidance".


tax crime, tax fraud, reduction of taxes, resistance to taxes payment, refusal of taxes payment, legislation, law, Tax Management Act 1970, England, Great Britain.


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