Zashita fin. interesov gosudarstva.Protivodeystvie firmam-odnodnevkam i ukloneniyu ot uplati nalogov

About 1,500 legal entities are registered in our country every day. According to the majority of experts, more than 60% of them are created without the intention to carry out legitimate business activities. The legacy of the dashing 90s in the form of one-day firms created for cash-out operations, withdrawal of assets of enterprises during privatization, embezzlement using fake banking instruments, fraudulent actions with goods and money, continues to flourish today, becoming an integral part of business turnover and a kind of help in business without which no one can imagine one really profitable project for its founders. However, such an auxiliary tool or instrument of crime (who calls problematic legal entities) does not adorn any self-respecting state that claims to be considered a country with a developed economy and a civilized market. The book examines the criminogenic aspects of the creation of one-day firms, cash-out operations, liquidation of problematic legal entities, analyzes the steps aimed at countering the illegal formation of legal entities and preceding the introduction of criminal liability for these acts, provides criminal legal characteristics of Articles 173.1 and 173.2. of the Criminal Code of the Russian Federation. In addition, the legal foundations of countering tax evasion are analyzed in detail, the structure and types of penalties for tax crimes are considered, their characteristic features and main features are given, the current state of the mechanism for countering tax crime is analyzed. A separate chapter is devoted to the existing legislative initiatives in the field of protecting the financial interests of the state. The book is intended for a wide range of readers: taxpayers, employees of regulatory, law enforcement, investigative agencies and prosecutors, tax consultants, auditors, lawyers, scientists, teachers, graduate students and students of law and economics universities, specialists, as well as all citizens interested in this issue.