The concept of DEMPE as a mechanism to combat tax evasion
https://doi.org/10.17803/2311-5998.2022.96.8.076-082
Abstract
The article is devoted to the analysis of the concept of DEMPE. For the first time in the Russian tax doctrine, questions are raised related to the study of DEMPE as a mechanism to combat tax evasion. For the purposes of the study, the authors examine the history of the adoption of the DEMPE concept both internationally and domestically. The norms and law enforcement practice justifying the application of this concept in tax audits are also investigated.
About the Authors
O. V. Boltinova
The Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
OLGA V. BOLTINOVA, Dr. Sci. (Law), Professor, Professor of Department in Financial Law, Honorary Worker of Higher Professional Education of the Russian Federation
125993, Moscow, ul. Sadovaya-Kudrinskaya, 9
A. A. Sorokin
The Kutafin Moscow State Law University (MSAL)
Russian Federation
Russian Federation
ALEXEY A. SOROKIN, graduate student of Department in Financial Law
125993, Moscow, ul. Sadovaya-Kudrinskaya, 9
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Review
For citations:
Boltinova O.V., Sorokin A.A. The concept of DEMPE as a mechanism to combat tax evasion. Courier of Kutafin Moscow State Law University (MSAL)). 2022;(8):76-82. (In Russ.) https://doi.org/10.17803/2311-5998.2022.96.8.076-082
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