The current study makes an attempt to emphasize that the criminal policy in Russia on liability for tax-related offenses holds a steady tendency toward humanizing. To meet that aim, the present study utilizes the dialectical approach of cognition of legal and social concepts and phenomena in their interdependence as well as development. Based on the results obtained, tax evasion is comprised of acts, such as deliberately including false information in the tax return or other documents, the submission of which is mandatory according to the legislation on taxes and fees in Russia, or simply failing to submit any of these documents.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.