TAX CRIMES AT THE PERIOD OF NEW ECONOMIC POLICY: RETROSPECTIVE VIEW

This article is about the issue of tax crimes in Russia in twenties of the XX century, at the period of new economic policy. Several norms of that period have been compared with the modern norms; the content of the tax fraud has been analyzed. The period under consideration is characterized by temporary change of the economic relations and restoration of taxation. Constant increase of the amount of charged taxes and their size has become the reason of the serious growth of the number of tax crimes. The examples from the judiciary practice of that period have been provided in the article. The legal norms of the period under consideration connected with the crimes in sphere of taxation are of special interest.

Russia, tax crimes, tax fraud, new economic policy, taxation, punishment, financial science, law-enforcement system, responsibility, prosecutor, taxation system reform