Some problems of identifying the possible suspects, responsible for tax offences

• Shishko A.V.

  Far-Eastern Federal University
  Vladivostok, Russia

The author analyzes some problems of identification the possible suspects, responsible for tax offences; especially the possibility of attraction of founders and informal heads of the organizations. Problems and prospects of the responsibility of the interdependent, related and affiliated persons are analyzed too.

The article contains the typical situations of leaving from responsibility for tax offences.

The author offers ways of the further development of the criminal law, based on partial loan of the institutes of the tax and corporate law, in particular the concept of «the consolidated groups».

Keywords: tax offences, possible suspects, informal heads, related and affiliated persons, loan of the institutes of the tax and corporate law, consolidated groups