To the Question of Criminal Liability for Crimes in the Sphere of Taxation
( Pp. 258-261)

Taxes are of the utmost importance for the budget of the Russian state. However, despite various interim measures on the part of a number of state authorities, there is currently a significant increase in crimes in the field of taxation. This trend is primarily due to the difficult economic conditions resulting from the COVID-19 pandemic. In addition, these conditions are developing under the influence of the sanctions policy of foreign states against Russia. A large number of solved crimes in the field of taxation also testifies to the effectiveness of the functioning of the competent public authorities. The scale of the spread of criminal behavior in the above area necessitates the analysis of the criminal law foundations for bringing to justice for tax crimes. The purpose of the presented study is to study the current state of the institution of criminal liability for crimes in the field of taxation, including taking into account the dynamics of improving criminal practice. The author comes to the conclusion that crimes in the field of taxation are very specific acts, since outwardly they can quite often look like legitimate economic activity, and criminal intent is realized through the content of transactions or the illegal behavior of their individual participants. The current criminal legislation regulates in detail the features of bringing to responsibility for tax crimes and does not need to be significantly changed. Attention is focused on the need to tighten liability for tax crimes, both for individuals and organizations in order to increase the effectiveness of the fight against this illegal behavior. The expediency of adjusting the concepts of large and especially large size in Art. 198, 199 of the Criminal Code of the Russian Federation.

Kardanov R.R., Simonova S.V., (2022), TO THE QUESTION OF CRIMINAL LIABILITY FOR CRIMES IN THE SPHERE OF TAXATION. Economic Problems and Legal Practice, 3 => 258-261.

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criminal activity, tax crimes, fight against crime, criminal liability, Russian criminal legislation.