The obligation to pay statutory taxes and duties enshrined in the Constitution of the Russian Federation. The tax evasion violates the rights and legitimate interests of citizens, society and the state as a whole, and therefore constitutes a public threat and may be considered as a tax, an administrative offense or crime. Punishment coming for the delay or complete avoidance of inclusion in the budget of the compulsory amount of tax depends on the amount of damage caused to the budget system of Russia, and the type of taxpayer. Owing to the varied tax legal not all taxpayers can be the subjects of tax crimes. Therefore, the subject of a tax crime is one of the most difficult elements that require accurate, error-free establishment. The issue of establishing the subject of a tax crime is primarily associated with the establishment of the powers that define it, the implementation of which depends entirely on the execution of the objective side of the crime. This article examines the characteristics of taxpayers, allowing to recognize them in the presence of a legitimate reason by the subjects of tax crimes.
taxes, fees, tax crime, subject of crime, tax agent, legal representative, criminal liability
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