Published Date: 26.03.2026
Composition of Parties Involved in Tax Evasion in the Context of the Provisions of the Tax Amnesty for Business Fragmentation
Annotation
The article examines the features of the criminal law qualification of tax evasion, through the continuation by another group in 2025 and (or) 2026 of the fragmentation of business started in the period 2022-2024 by another group, based on materials received from the tax authorities. It points out the objective difficulties that arise due to differences in the subject composition and time criteria in force in tax and criminal legislation. It is proposed to consider the ongoing business fragmentation in a veiled form as the activity of an organized criminal group.
| Type | Article |
| Information | Taxes (Journal) № 01/2026 |
| Pages | 29-32 |
| DOI | 10.18572/1999-4796-2026-1-29-32 |
Library
1. Воложбенская Д.И. К вопросу о судебной доктрине дробления бизнеса / Д.И. Воложбенская // Налоги. 2025. № 3. С. 4–7.
2. Ляскало А.Н. Экономическое преступное сообщество / А.Н. Ляскало // Уголовное право. 2023. № 11. С. 39–47.
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