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Akopdzhanova M.O. Suspension of operations on tax payers’ accounts as a provisional measure for performance of the tax duties: novelties in legislature

Published in journal "Taxes and Taxation", 2015-5 in rubric "CRIME INVESTIGATION IN THE SPHERE OF TAXATION", pages 384-388.

Resume: The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions. The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method. The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty. The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.

Keywords: criminal liability, tax liability, legislature, tax payers, suspension of operations, injunctive measure, tax duty, tax agencies, taxes, prevention of crimes

DOI: 10.7256/1812-8688.2015.5.15152

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