KFU. Card publication. Combating tax crimes at international and intrastate levels

KAZAN
FEDERAL UNIVERSITY

- RUS
- 中文
- ES

COMBATING TAX CRIMES AT INTERNATIONAL AND INTRASTATE LEVELS

Form of presentation

Articles in international journals and collections

Year of publication

2015

Язык

английский

Authors, employees of KFU

Balabanova Yuliya Nikolaevna, author

Selivanovskaya Yuliya Igorevna, author

Talan Mariya Vyacheslavovna, author

Bibliographic description in the original language

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.

Annotation

International Business Management

Keywords

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

The name of the journal

International Business Management

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=128659&p_lang=2

Full metadata record

Field DC	Value	Language
dc.contributor.author	Balabanova Yuliya Nikolaevna	ru_RU
dc.contributor.author	Selivanovskaya Yuliya Igorevna	ru_RU
dc.contributor.author	Talan Mariya Vyacheslavovna	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/eng/?p_id=128659&p_lang=2	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	Articles in international journals and collections	ru_RU