{"id":2368,"date":"2024-12-23T12:25:35","date_gmt":"2024-12-23T09:25:35","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=2368"},"modified":"2024-12-23T12:25:35","modified_gmt":"2024-12-23T09:25:35","slug":"features-of-criminal-liability-for-evasion","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/features-of-criminal-liability-for-evasion.html","title":{"rendered":"FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW"},"content":{"rendered":"<h1>FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW<\/h1>\r\n<div class=\"doi-text\">\r\n<p><strong>\u2116 4 (191) 2024<\/strong><\/p>\r\n<p><strong>DOI 10.46320\/2073-4506-2024-4-191-325-327<\/strong><\/p>\r\n<p><strong>Pages 325-327<\/strong><\/p>\r\n<p><strong>TAILOVA Aisha Gabibovna<\/strong><br \/>\r\nPh.D. in Law, associate professor of Legal disciplines sub-faculty of the North Caucasus Institute of the All-Union State University of Justice (RLA of the Ministry of Justice of Russia), branch in Makhachkala<\/p>\r\n<p><strong>MUSTAFAEV Zurab Sabirovich<\/strong> <br \/>\r\nmagister student of the 2nd course of the North Caucasus Institute of the All-Union State University of Justice (RLA of the Ministry of Justice of Russia), branch in Makhachkala<\/p>\r\n<p><strong>ABAKAROVA Bika Gadzhishamkhalovna<\/strong><br \/>\r\nlecturer of the 1st category of the Law College of the North Caucasus Institute of the All-Union State University of Justice (RLA of the Ministry of Justice of Russia), branch in Makhachkala<\/p>\r\n<p><strong>FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW<\/strong><\/p>\r\n<p>The article discusses the problems of criminal liability for evasion of taxes on inherited property under German law.<br \/>\r\nOnly a small number of people are subject to inheritance or inheritance taxes. There are theories according to which the unpopularity of inheritance taxes in Germany is related to the interests of a certain category of people who will be most affected by tax increases and that they have the opportunity to influence public opinion. Another important factor for popularity and therefore willingness to evade taxes in Germany is how fair the tax is perceived to be. If a tax is perceived as very unfair, tax evasion will have greater social approval and the decision to evade the tax will be made more often. An unfair tax system increases incentives to cheat.<br \/>\r\nTaxation is part of the important tools used by the state to direct economic and social activities, and tax evasion makes it difficult for the state to fulfill its responsibilities.<br \/>\r\nAnalysis of the features of German tax legislation and the use of foreign experience in combating tax crimes in the field of taxation of inherited property allows us to formulate a set of effective national criminal legal measures to combat this type of crime.<\/p>\r\n<p><strong>Keywords:<\/strong> criminal law, criminal law, corpus delicti, criminal liability, tax, taxpayer, tax crime, tax criminal act, foreign criminal law, criminal law of Germany.<\/p>\r\n<hr>\r\n<p><strong>\u2116 4 (191) 2024<\/strong><\/p>\r\n<p><strong>\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 325-327<\/strong><\/p>\r\n<p><strong>\u0422\u0410\u0418\u041b\u041e\u0412\u0410 \u0410\u0439\u0448\u0430 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preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;869&nbsp;\u0412\u0421\u0415\u0413\u041e<\/p><div class=\"pvc_clear\"><\/div>","protected":false},"excerpt":{"rendered":"FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW \u2116 4 (191) 2024 DOI 10.46320\/2073-4506-2024-4-191-325-327 Pages 325-327 TAILOVA Aisha Gabibovna Ph.D. in Law, associate professor of Legal disciplines sub-faculty of the North Caucasus Institute of the All-Union State University of Justice (RLA of the Ministry of Justice of Russia), branch &#8230; <a title=\"FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW\" class=\"read-more\" href=\"https:\/\/eurasialaw-journal.ru\/en\/features-of-criminal-liability-for-evasion.html\" aria-label=\"More on FEATURES OF CRIMINAL LIABILITY FOR EVASION OF TAXES ON INHERITED PROPERTY UNDER GERMAN LAW\">Read more<\/a><div class=\"pvc_clear\"><\/div><p class=\"pvc_stats all \" data-element-id=\"2368\" style=\"\"><i class=\"pvc-stats-icon large\" aria-hidden=\"true\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" version=\"1.0\" viewBox=\"0 0 502 315\" preserveAspectRatio=\"xMidYMid meet\"><g transform=\"translate(0,332) scale(0.1,-0.1)\" fill=\"\" stroke=\"none\"><path d=\"M2394 3279 l-29 -30 -3 -207 c-2 -182 0 -211 15 -242 39 -76 157 -76 196 0 15 31 17 60 15 243 l-3 209 -33 29 c-26 23 -41 29 -80 29 -41 0 -53 -5 -78 -31z\"\/><path d=\"M3085 3251 c-45 -19 -58 -50 -96 -229 -47 -217 -49 -260 -13 -295 52 -53 146 -42 177 20 16 31 87 366 87 410 0 70 -86 122 -155 94z\"\/><path d=\"M1751 3234 c-13 -9 -29 -31 -37 -50 -12 -29 -10 -49 21 -204 19 -94 39 -189 45 -210 14 -50 54 -80 110 -80 34 0 48 6 76 34 21 21 34 44 34 59 0 14 -18 113 -40 219 -37 178 -43 195 -70 221 -36 32 -101 37 -139 11z\"\/><path d=\"M1163 3073 c-36 -7 -73 -59 -73 -102 0 -56 133 -378 171 -413 34 -32 83 -37 129 -13 70 36 67 87 -16 290 -86 209 -89 214 -129 231 -35 14 -42 15 -82 7z\"\/><path d=\"M3689 3066 c-15 -9 -33 -30 -42 -48 -48 -103 -147 -355 -147 -375 0 -98 131 -148 192 -74 13 15 57 108 97 206 80 196 84 226 37 273 -30 30 -99 39 -137 18z\"\/><path d=\"M583 2784 c-38 -19 -67 -74 -58 -113 9 -42 211 -354 242 -373 16 -10 45 -18 66 -18 51 0 107 52 107 100 0 39 -1 41 -124 234 -80 126 -108 162 -133 173 -41 17 -61 16 -100 -3z\"\/><path d=\"M4250 2784 c-14 -9 -74 -91 -133 -183 -95 -150 -107 -173 -107 -213 0 -55 33 -94 87 -104 67 -13 90 8 211 198 130 202 137 225 78 284 -27 27 -42 34 -72 34 -22 0 -50 -8 -64 -16z\"\/><path d=\"M2275 2693 c-553 -48 -1095 -270 -1585 -649 -135 -104 -459 -423 -483 -476 -23 -49 -22 -139 2 -186 73 -142 361 -457 571 -626 285 -228 642 -407 990 -497 242 -63 336 -73 660 -74 310 0 370 5 595 52 535 111 1045 392 1455 803 122 121 250 273 275 326 19 41 19 137 0 174 -41 79 -309 363 -465 492 -447 370 -946 591 -1479 653 -113 14 -422 18 -536 8z m395 -428 c171 -34 330 -124 456 -258 112 -119 167 -219 211 -378 27 -96 24 -300 -5 -401 -72 -255 -236 -447 -474 -557 -132 -62 -201 -76 -368 -76 -167 0 -236 14 -368 76 -213 98 -373 271 -451 485 -162 444 86 934 547 1084 153 49 292 57 452 25z m909 -232 c222 -123 408 -262 593 -441 76 -74 138 -139 138 -144 0 -16 -233 -242 -330 -319 -155 -123 -309 -223 -461 -299 l-81 -41 32 46 c18 26 49 83 70 128 143 306 141 649 -6 957 -25 52 -61 116 -79 142 l-34 47 45 -20 c26 -10 76 -36 113 -56z m-2057 25 c-40 -58 -105 -190 -130 -263 -110 -324 -59 -707 132 -981 25 -35 42 -64 37 -64 -19 0 -241 119 -326 174 -188 122 -406 314 -532 468 l-58 71 108 103 c185 178 428 349 672 473 66 33 121 60 123 61 2 0 -10 -19 -26 -42z\"\/><path d=\"M2375 1950 c-198 -44 -350 -190 -395 -379 -18 -76 -8 -221 19 -290 114 -284 457 -406 731 -260 98 52 188 154 231 260 27 69 37 214 19 290 -38 163 -166 304 -326 360 -67 23 -215 33 -279 19z\"\/><\/g><\/svg><\/i> &nbsp;869&nbsp;\u0412\u0421\u0415\u0413\u041e<\/p><div 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