Problems of action in connection with blanket rules providing for criminal liability for tax violations
( Pp. 186-190)

The article deals with the correlation of the legal content of the provisions of tax, administrative and criminal law establishing institute of responsibility for tax violations. Their provisions, while meeting the paradigm and internal logic of their area of law, when interacting with the provisions of other branches involved in the formation of this institution, do not form an efficient mechanism, adequate to the public danger and prevalence of tax violations, which would ensure compliance with the principles of certainty of punishment, equality before the law and court, justice. In particular, blanket criminal law prohibitions and the legal and technical methods used in their formation, in connection with the provisions of tax laws, allow for the penetration into criminal proceedings of additional grounds which are not typical of criminal law and which exclude criminal liability. At the same time, the temporal effects of criminal law are interrupted, obstacles arise which hinder the application of criminal concepts developed in the theory of criminal law, the basic principles of legal liability are violated. In this regard, the necessity of amendments to criminal and tax laws is justified.

Nikolaeva Z.A., (2015), PROBLEMS OF ACTION IN CONNECTION WITH BLANKET RULES PROVIDING FOR CRIMINAL LIABILITY FOR TAX VIOLATIONS. Gaps in Russian Legislation, 6 => 186-190.

Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 17.12.1996 № 20-P Po delu o proverke konstitutsionnosti punktov 2 i 3 chasti pervoy stat i 11 Zakona Rossiyskoy Federatsii ot 24 iyunya 1993 goda O federal nykh organakh nalogovoy politsii //SPS Konsul tantPlyus. URL:https://consultant.ru.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 09.07.2019 № 27-P Po delu o proverke konstitutsionnosti polozheniy stat i 199 Ugolovnogo kodeksa Rossiyskoy Federatsii v svyazi s zhaloboy grazhdanina D.N. Alganova // SPS Konsul tantPlyus. URL: https://consultant.ru.
Postanovlenie Plenuma Verkhovnogo Suda SSSR Ob usloviyakh primeneniya davnosti i amnistii k dlyashchimsya i prodolzhaemym prestupleniyam ot 4 marta 1929 g. № 23 // SPS Garant. URL: https://www.garant.ru.
Postanovlenie Plenuma Verkhovnogo Suda Rossiyskoy Federatsii ot 24.03.2005 № 5 O nekotorykh voprosakh, voznikayushchikh u sudov pri primenenii Kodeksa Rossiyskoy Federatsii ob administrativnykh pravonarusheniyakh //SPS Konsul tantPlyus. URL: https://consultant.ru/.
Postanovlenie Plenuma Verkhovnogo Suda Rossiyskoy Federatsii 28.12.2006 № 64 O praktike primeneniya sudami ugolovnogo zakonodatel stva ob otvetstvennosti za nalogovye prestupleniya //SPS Konsul tantPlyus. URL:https://consultant.ru.
Solov ev I.N. Realizatsiya ugolovnoy politiki Rossii v sfere nalogovykh prestupleniy: problemy i perspektivy : Dissertatsiya na soiskanie uchenoy stepeni doktora yuridicheskikh nauk : 12.00.08. // 2004. S. 396-398. URL:http://dlib.rsl.ru.
Filippova K.I. Ugolovnaya otvetstvennost za nalogovye prestupleniya: mezhotraslevye svyazi : dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk : 12.00.08. 2017. 183 s. URL: http://dlib.rsl.ru.
YAni P.S. Dlyashchiesya prestupleniya s material nym sostavom. K voprosu o kvalifikatsii prestupnogo ukloneniya ot uplaty nalogov. SPS Garant. URL: https://www.garant.ru.