Criminal Responsibility for Legalization (Laundering) of the Money or Other Property Acquired by Other Persons by the Criminal Way as a Result of Evasion of Taxes

Abstract

The article is devoted to problems of criminal liability for legalization (laundering) of the money or other property acquired by other persons by the criminal way because of evasion of taxes. Identification and suppression of this illegal activity by the staff of tax and law enforcement agencies is one of the important directions of guarantees of respect of the rights and freedoms of citizens and protection of these rights by legal means.

Keywords

• criminal liability for legalization (laundering) of the money or other property
• standard and legal regulation of activity of federal tax service of the russian federation
• the right and a duty of staff of tax and law enforcement agencies
• respect of the rights and freedoms of citizens
• protection of the rights of citizens legal means
• acquired by other persons by the criminal way as a result of evasion of taxes