Guilt in the form of intent in tax relations

R. Farkhutdinov
{"title":"Guilt in the form of intent in tax relations","authors":"R. Farkhutdinov","doi":"10.18287/2542-047x-2022-8-4-34-36","DOIUrl":null,"url":null,"abstract":"Guilt in law is inextricably linked with the onset of responsibility, while having two forms negligence or direct intent. Guilt in modern law is commonly understood as a mental (intellectual and volitional) attitude to ones act and its consequences. Meanwhile, the tax authorities are required to determine the guilt in tax legal relations based on the results of tax audits within the framework of desk and field inspections. Meanwhile, a logical question remains which criteria of guilt are applicable in tax audits, in the absence of such in tax legislation, and which tools will indicate direct and indirect signs of guilt. The research methodology includes a systematic approach, a historical and comparative method, and a method of deduction. The purpose of the work will be proposals for the development of criteria for assessing the taxpayers guilt in the application of tax liability.","PeriodicalId":406056,"journal":{"name":"Juridical Journal of Samara University","volume":"3 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Juridical Journal of Samara University","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18287/2542-047x-2022-8-4-34-36","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

Guilt in law is inextricably linked with the onset of responsibility, while having two forms negligence or direct intent. Guilt in modern law is commonly understood as a mental (intellectual and volitional) attitude to ones act and its consequences. Meanwhile, the tax authorities are required to determine the guilt in tax legal relations based on the results of tax audits within the framework of desk and field inspections. Meanwhile, a logical question remains which criteria of guilt are applicable in tax audits, in the absence of such in tax legislation, and which tools will indicate direct and indirect signs of guilt. The research methodology includes a systematic approach, a historical and comparative method, and a method of deduction. The purpose of the work will be proposals for the development of criteria for assessing the taxpayers guilt in the application of tax liability.
在税收关系中故意犯罪
法律上的犯罪与责任的发生有着千丝万缕的联系,有过失和直接故意两种形式。在现代法律中,罪责通常被理解为对一个人的行为及其后果的一种心理(智力和意志)态度。同时,要求税务机关在案头和实地检查的框架内,根据税务审计的结果确定税务法律关系中的犯罪行为。与此同时,一个合乎逻辑的问题仍然是,在税收立法中没有这种标准的情况下,哪些犯罪标准适用于税务审计,哪些工具将表明直接和间接的犯罪迹象。研究方法包括系统法、历史比较法和推演法。这项工作的目的将是建议制定标准,以评估纳税人在适用纳税义务时的罪行。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信