ON THE ISSUE OF THE COMPOSITION OF THE CRIME RELATED TO EVASION OF CUSTOMS PAYMENTS

Authors

  • Ramzi Bayramov Department of Civil Law Disciplines
  • Nikita Kuroptev Department of Civil Law Disciplines
  • Aleksey Semenov Department of Civil Law Disciplines

DOI:

https://doi.org/10.33184/pravgos-2020.4.28

Keywords:

EVASION OF CUSTOMS PAYMENTS, CRIME COMPOSITION, OBJECT OF CRIME, SUBJECTIVE AND OBJECTIVE SIDE OF THE CRIME

Abstract

The paper deals with the interpretation of the attribute of the crime as a law characteristic of a legally significant property of the crime. The authors review the object of the crime, the subjective and objective side of the crime related to evasion of customs payments. The normative basis of the research is the current legislation regulating the collection of customs payments in the Eurasian Economic Union.

Methods: the methodological basis is the general dialectical method of scientific knowledge, as well as system, logical, comparative legal research methods, analysis and generalization.

The result is the formulation and analysis of specific features identified as part of the crime related to customs evasion. The conclusion is made about the features of the main existing provisions of article 194 of the Criminal Code of the Russian Federation.

References

Иккишина Е.Г., Иванов М.Г. Уклонение от уплаты таможенных платежей, взимаемых с организации или физического лица // Актуальные проблемы оптимизации законодательства и практики правоприменения в современной России: сб. ст. Междунар. заоч. науч.-практ. конф. Чебоксары, 2019. С. 39-43.

Лавринов В.В. Некоторые вопросы объективной стороны уголовно наказуемого уклонения от уплаты таможенных платежей // Академический вестник Ростовского филиала Российской таможенной академии. 2018. № 4 (33). С. 90-97.

Диденко К.В., Волков П.А. О разрешении вопросов, связанных с уголовной ответственностью за уклонение от уплаты таможенных платежей // Ленинградский юридический журнал. 2017. № 4 (50). С. 122-129.

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Published

2020-04-01

How to Cite

[1]
Байрамов, Р., Куроптев, Н. and Семенов, А. 2020. ON THE ISSUE OF THE COMPOSITION OF THE CRIME RELATED TO EVASION OF CUSTOMS PAYMENTS. The rule-of-law state: theory and practice. 16, 4-2 (Apr. 2020), 107–114. DOI:https://doi.org/10.33184/pravgos-2020.4.28.

Issue

Vol. 16 No. 4-2 (2020)

Section

CURRENT ISSUES IN THE DEVELOPMENT OF SECTORAL LEGISLATION

License

Copyright (c) 2020 Ramzi Bayramov, Nikita Kuroptev, Aleksey Semenov

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to copy and redistribute the material in any medium or format; remix, transform, and build upon the material for any purpose, even commercially, unless appropriate credit is given, a link to the license is provided, and all made changes are indicated.