Historical and Legal Analysis of Criminal Legal Protectionof Tax Relations in Russia

Abstract

This article discusses the basic directions of formation and development of the criminal legislation on responsibility for tax crimes since the days of Ancient Russia. Based on the research, the Author comes to the conclusion that the analysis of the historical path of the development of the above mentioned legislation is a necessary and fundamental aspect to further improvement of criminal-legal protection of tax relations.

Keywords

• налоговые преступления
• история развития уголовной ответственности за налоговые преступления
• составы налоговых преступлений
• tax crimes
• the history of the development of criminal responsibility for tax crimes
• the elements of tax crimes