Legal Liability for Tax Evasion in the USA

For citations: Shestak, V.A. & Khalikova, L.R. (2020). Legal liability for tax evasion in the USA. Topical Issues of Law and Law Enforcement. International Scientific and Practical Conference (16 October 2020). Stavropol: Stavropol branch of the Krasnodar University of the Ministry of Internal Affai

7 Pages Posted: 6 Jan 2021

See all articles by Viktor Shestak

Viktor Shestak

Moscow State Institute of International Relations (MGIMO)

Liana Khalikova

MGIMO University

Date Written: October 16, 2020

Abstract

Annotation: the article investigates legal liability for tax evasion in the USA. The authors present an analysis of the regulatory legal framework regulating liability for tax crimes and offenses, as well as the procedure of tax collection in the investigated country. The paper reviews statistic data on tax fraud in recent years and provides cases from court practice. The scale of the value of taxes for the country's federal budget is revealed. On the basis of the research the importance of conscientious fulfillment of the duty to pay taxes is substantiated.

Keywords: evasion, tax crimes and misdemeanors, taxation, tax fraud, legal liability

JEL Classification: K14

Suggested Citation

Shestak, Viktor and Khalikova, Liana, Legal Liability for Tax Evasion in the USA (October 16, 2020). For citations: Shestak, V.A. & Khalikova, L.R. (2020). Legal liability for tax evasion in the USA. Topical Issues of Law and Law Enforcement. International Scientific and Practical Conference (16 October 2020). Stavropol: Stavropol branch of the Krasnodar University of the Ministry of Internal Affai, Available at SSRN: https://ssrn.com/abstract=3722631 or http://dx.doi.org/10.2139/ssrn.3722631

Viktor Shestak (Contact Author)

Moscow State Institute of International Relations (MGIMO) ( email )

Prospekt Vernadskogo, 76
Moscow, 119454
Russia

Liana Khalikova

MGIMO University ( email )

prospect Vernadskogo 76
Moscow, 119454
Russia

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