LIABILITY FOR TAX CRIMES UNDER THE LAW OF GREAT BRITAIN

In the present article examines the tax evasion in Great Britain; the methods of committing tax crimes are characterized, as well as the responsibility for crimes is defined. The purpose of this article is to review the corpus delicti of tax crimes under the United Kingdom legislation and to perform comparative legal characteristic of tax crimes with the Criminal law of the Russian Federation. The special attention has been paid to the statutory regulation of legal relations in the tax area and detection of the key points of the Britain legislation regulating criminal liability for tax evasion.

tax crimes, tax evasion, VAT evasion, liability, economic crimes, making false statements, falsification, concealment of information, imprisonment, law of United Kingdom