Criminal and Legal Tax System Protection of the Russian Federation and the Ukraine

Abstract

The comparative law analysis of criminal law protection of the tax system of the Russian Federation and the Ukraine is presented in the article; some recommendations for improvement of the Russian and Ukrainian criminal legislations have been formulated on this basis as well.

Keywords

• уголовно-правовая охрана
• налоговая система
• уклонение от уплаты налогов
• уголовная ответственность
• наказание
• criminal law protection
• tax system
• tax avoidance
• criminal liability
• punishment