КФУ. Карточка публикации. Combating tax crimes at international and intrastate levels

КАЗАНСКИЙ
ФЕДЕРАЛЬНЫЙ УНИВЕРСИТЕТ

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COMBATING TAX CRIMES AT INTERNATIONAL AND INTRASTATE LEVELS

Форма представления

Статьи в зарубежных журналах и сборниках

Год публикации

2015

Язык

английский

Авторы, сотрудники КФУ

Балабанова Юлия Николаевна, автор

Селивановская Юлия Игоревна, автор

Талан Мария Вячеславовна, автор

Библиографическое описание на языке оригинала

Selivanovskaya, J.I., Talan, M.V., Balabanova, J.N. Combating tax crimes at international and intrastate levels // International Business Management. – 2015. – V. 9 (Issue 7). – P. 1761-1764.

Аннотация

International Business Management

Ключевые слова

Combating tax crimes; Criminal; Double taxation; Tax crimes; Tax evasion

Название журнала

International Business Management

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https://repository.kpfu.ru/?p_id=128659

Полная запись метаданных

Поле DC	Значение	Язык
dc.contributor.author	Балабанова Юлия Николаевна	ru_RU
dc.contributor.author	Селивановская Юлия Игоревна	ru_RU
dc.contributor.author	Талан Мария Вячеславовна	ru_RU
dc.date.accessioned	2015-01-01T00:00:00Z	ru_RU
dc.date.available	2015-01-01T00:00:00Z	ru_RU
dc.date.issued	2015	ru_RU
dc.identifier.citation	Selivanovskaya, J.I., Talan, M.V., Balabanova, J.N. Combating tax crimes at international and intrastate levels // International Business Management. – 2015. – V. 9 (Issue 7). – P. 1761-1764.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/?p_id=128659	ru_RU
dc.description.abstract	International Business Management	ru_RU
dc.description.abstract	Tax crimes may be of intrastate or transnational character. In this connection, it is necessary to study combating tax evasions within intrastate and international contexts. With the purposes of advancement of countermeasures, directed at ta crimes, it is necessary to develop international cooperation between various states in this sphere. In this study, we consider bilateral agreements of Russia with Foreign states regarding avoidance of double taxation as well as legal help, cooperation and information exchange in the sphere of combating violations of the tax legislation. We analyze accountability for tax crimes in Russia and other countries, make suggestions regarding advancement of criminal law of the Russian Federation which regulates accountability for tax crimes. In particular, we suggest approving non-exclusive list of means of tax evasions of legal or natural person.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject		ru_RU
dc.title	Combating tax crimes at international and intrastate levels	ru_RU
dc.type	Статьи в зарубежных журналах и сборниках	ru_RU