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Delimitation of tax crimes from related compositions


At the moment, the fight against tax crimes is one of the most important areas of the criminal law policy of Russian Federation. In addition to tax crimes, other socially dangerous acts are also committed, which have some similarities with tax crimes. The problems of correlation of crimes in the field of taxation with other types of crimes are currently insufficiently developed. In this case, it can be problematic for the courts to correctly qualify these elements of crimes. One of the most pressing problems is the ratio of tax crimes and crimes as a result of which the taxpayer receives income, in particular, illegal entrepreneurship (Article 171 of the Criminal Code of the Russian Federation).The solution of all practical and theoretical problems in the field of the correct restriction of criminal law norms in the field of taxation from related structures will help us to correctly qualify these acts. Based on the analysis of the current legislation, as well as a number of theoretical sources, we reveal that tax crimes in the Russian Federation are criminally punishable acts, the current Criminal Code of the Russian Federation refers to tax crimes articles 198, 199, 199.1, 199.2, 199.3, 199.4. The Criminal Code of the Russian Federation contains a number of norms describing crimes that are closely related to tax.


criminal law characteristics, tax crimes, tax evasion, qualification, related compositions

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