Review: The article analyzes the peculiarities of the legal regimentation of the institution of suspension of operations on accounts of a tax payer, which is a significant provisional measure for performing the duty of tax remissions in the budget. The author views several novelties in the administration of laws by tax and other juridical agencies, the activity of which, in the virtue of the “blanket” character of the disposition of a number of norms of the criminal law, also supposes adhering to the norms of tax law in determining the presence or absence of characteristics of a tax crime in an individual’s actions. The methodological basis of the article is an entity of general scientific and special methods of comprehension of social and legal realities in the analyzed sphere, such as methods of analysis, synthesis, systematization and generalization, as well as the formal logical method. The author reveals the function, the legal significance and the legal consequences of introducing several changes in the order of suspending operations on accounts of a tax payer in Russia’s legislature, as a provisional measure for performing the tax duty. The conclusions made in the article can be useful for law-enforcement agencies, students, postgraduate students, as well as to anyone who is interested in issues of law, juridical consulting and tax administration.

Keywords: criminal liability, tax liability, legislature, tax payers, suspension of operations, injunctive measure, tax duty, tax agencies, taxes, prevention of crimes

References:
Akopdzhanova M. O. O roli ugolovno-pravovoy nauki v zakonotvorcheskom protsesse // Politika i obshchestvo. – 2014.-№ 1. – S. 76-81. DOI: 10.7256/1812-8696.2014.1.9217
Akopdzhanova M. O. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov // Pravo i politika. – 2013.-№ 8. – S. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390
Akopdzhanova M. O. Voploshchenie printsipa verkhovenstva prava v zakonodatel'stve i pravoprimenitel'noy deyatel'nosti // Administrativnoe i munitsipal'noe pravo. – 2014.-№ 2. – S. 186-189. DOI: 10.7256/1999-2807.2014.2.10825
Akopdzhanova M. O. Protivodeystvie prestupleniyam v sfere nalogooblozheniya imushchestva fizicheskikh lits: novoe v zakonodatel'stve // Finansy i upravlenie. – 2015.-№ 1. – S. 44-52. DOI: 10.7256/2409-7802.2015.1.14360. URL: http://e-notabene.ru/flc/article_14360.html
Akopdzhanova M. O. O razgranichenii ukloneniya ot uplaty nalogov i pravomernoy nalogovoy optimizatsii // Ugolovnoe pravo. – 2010.-№ 2. – S. 4-8.
Akopdzhanova M. O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. – 2014.-№ 2. – S. 46-52. DOI: 10.7256/2306-4234.2014.2.13633
Akopdzhanova M.O. Ugolovno-pravovaya okhrana poryadka uplaty sborov v byudzhet: novoe v zakonodatel'stve // Nalogi i nalogooblozhenie. - 2015. - 3. - C. 224 - 229. DOI: 10.7256/1812-8688.2015.3.14463.
Paul' A.G. Pravovoe regulirovanie otnosheniy po vozvratu izlishne uplachennykh i izlishne vzyskannykh nalogov i sborov // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 765 - 773. DOI: 10.7256/1812-8688.2013.10.10145.
Kal'yan K.V. Pravovoe regulirovanie srokov sudebnogo obzhalovaniya aktov nalogovykh organov. // Nalogi i nalogooblozhenie. - 2014. - 1. - C. 38 - 43. DOI: 10.7256/1812-8688.2014.1.10876.
Zolotareva A.B. Nekotorye problemy zakonodatel'nogo regulirovaniya vzyskaniya nalogov // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 401 - 413. DOI: 10.7256/1812-8688.2014.4.11957.
Akopdzhanova M.O. Pravovaya okhrana bankovskoy deyatel'nosti: novoe v zakonodatel'stve // Voprosy bezopasnosti. - 2014. - 4. - C. 91 - 103. DOI: 10.7256/2409-7543.2014.4.13374. URL: http://www.e-notabene.ru/nb/article_13374.html
Vaskevich K.N. Vozmozhnosti sistemnogo podkhoda pri issledovanii yuridicheskoy otvetstvennosti za nalogovye pravonarusheniya // Administrativnoe i munitsipal'noe pravo. - 2014. - 12. - C. 1257 - 1263. DOI: 10.7256/1999-2807.2014.12.13331.
Nadtochiy E.V. Klassifikatsiya tipov vzaimodeystviya
v nalogovoy sfere // Nalogi i nalogooblozhenie. - 2013. - 7. - C. 491 - 503. DOI: 10.7256/1812-8688.2013.7.9116.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 880 - 888. DOI: 10.7256/1812-8688.2014.10.13472.

References (transliteration):
Akopdzhanova M. O. O roli ugolovno-pravovoy nauki v zakonotvorcheskom protsesse // Politika i obshchestvo. – 2014.-№ 1. – S. 76-81. DOI: 10.7256/1812-8696.2014.1.9217
Akopdzhanova M. O. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov // Pravo i politika. – 2013.-№ 8. – S. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390
Akopdzhanova M. O. Voploshchenie printsipa verkhovenstva prava v zakonodatel'stve i pravoprimenitel'noy deyatel'nosti // Administrativnoe i munitsipal'noe pravo. – 2014.-№ 2. – S. 186-189. DOI: 10.7256/1999-2807.2014.2.10825
Akopdzhanova M. O. Protivodeystvie prestupleniyam v sfere nalogooblozheniya imushchestva fizicheskikh lits: novoe v zakonodatel'stve // Finansy i upravlenie. – 2015.-№ 1. – S. 44-52. DOI: 10.7256/2409-7802.2015.1.14360. URL: http://e-notabene.ru/flc/article_14360.html
Akopdzhanova M. O. O razgranichenii ukloneniya ot uplaty nalogov i pravomernoy nalogovoy optimizatsii // Ugolovnoe pravo. – 2010.-№ 2. – S. 4-8.
Akopdzhanova M. O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. – 2014.-№ 2. – S. 46-52. DOI: 10.7256/2306-4234.2014.2.13633
Akopdzhanova M.O. Ugolovno-pravovaya okhrana poryadka uplaty sborov v byudzhet: novoe v zakonodatel'stve // Nalogi i nalogooblozhenie. - 2015. - 3. - C. 224 - 229. DOI: 10.7256/1812-8688.2015.3.14463.
Paul' A.G. Pravovoe regulirovanie otnosheniy po vozvratu izlishne uplachennykh i izlishne vzyskannykh nalogov i sborov // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 765 - 773. DOI: 10.7256/1812-8688.2013.10.10145.
Kal'yan K.V. Pravovoe regulirovanie srokov sudebnogo obzhalovaniya aktov nalogovykh organov. // Nalogi i nalogooblozhenie. - 2014. - 1. - C. 38 - 43. DOI: 10.7256/1812-8688.2014.1.10876.
Zolotareva A.B. Nekotorye problemy zakonodatel'nogo regulirovaniya vzyskaniya nalogov // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 401 - 413. DOI: 10.7256/1812-8688.2014.4.11957.
Akopdzhanova M.O. Pravovaya okhrana bankovskoy deyatel'nosti: novoe v zakonodatel'stve // Voprosy bezopasnosti. - 2014. - 4. - C. 91 - 103. DOI: 10.7256/2409-7543.2014.4.13374. URL: http://www.e-notabene.ru/nb/article_13374.html
Vaskevich K.N. Vozmozhnosti sistemnogo podkhoda pri issledovanii yuridicheskoy otvetstvennosti za nalogovye pravonarusheniya // Administrativnoe i munitsipal'noe pravo. - 2014. - 12. - C. 1257 - 1263. DOI: 10.7256/1999-2807.2014.12.13331.
Nadtochiy E.V. Klassifikatsiya tipov vzaimodeystviya
v nalogovoy sfere // Nalogi i nalogooblozhenie. - 2013. - 7. - C. 491 - 503. DOI: 10.7256/1812-8688.2013.7.9116.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 880 - 888. DOI: 10.7256/1812-8688.2014.10.13472.

Review: The subject under research: the article is devoted to the problems that may arise when applying the legal provision on relief from criminal responsibility for tax crime. The author of the article analyzes contradictory legislative texts established by the criminal law (Part 1 of Article 761 and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation) and criminal procedure law (Article 281 of the Code of Criminal Procedure of the Russian Federation). The author describes grounds and conditions for application of these legislative provisions as well as problems that may arise as a result thereto. In particular, the author analyzes the cases when a crime has been committed for the first time or the damage to the budget system has been recovered. The author describes contradictions between judicial practice and theory of the criminal law on the matter. The article is based on the technical method of analyzing the practice of the application of legal provisions about relief from criminal responsibility as set forth by Part 1 of Article 761 of the Criminal Code of the RF and Note 2 to Articles 198 and 199 of the Criminal Code of the Russian Federation. The author also uses the statistical method for evaluating the efficiency of the application of these provisions. According to the author, the latest version of Part 1 of Article 761 of the Criminal Code of the Russian Federation fails to be efficient which is caused by such factors as the low efficiency of work performed by tax authorities to enforce collection of taxes and low efficiency of law-enforcement agencies investigating tax crime which leads to frequent expiration of the statute of limitations. Taking all these circumstances and factors into account, the author concludes that there is a certain need to improve the practice of tax administration to make provisions actually effective.

Keywords: relief, criminal responsibility, crime, economic activity, tax crime, non-payment of taxes, insufficient payment, harm, sphere, budget system.

References:
Shatilovich S. N. Osvobozhdenie ot ugolovnoy otvetstvennosti po delam o pre-stupleniyakh v sfere ekonomicheskoy deyatel'nosti (stat'ya 761 UK RF) // Ugolov-noe zakonodatel'stvo v XXI veke: sovremennoe sostoyanie, problemy traktovki i primeneniya ego polozheniy s uchetom zadach dal'neyshego ukrepleniya ekonomiche-skogo pravoporyadka: mat. mezhdunar. nauch.-praktich. konf. / pod red. P. N. Pan-chenko, A. V. Kozlova. N. Novgorod, 2012.
Solov'ev O. G., Knyaz'kov A. A. Ob osvobozhdenii ot ugolovnoy otvetstvennosti po delam o prestupleniyakh v sfere ekonomicheskoy deyatel'nosti (stat'ya 761 UK RF) // Zakony Rossii: opyt, analiz, praktika. 2012. № 7.
Smirnov G. Nalogovye prestupleniya: melochey ne byvaet // EZh-Yurist. 2011. № 48.
Kostrova M. B. Yazykovaya forma ob'ektivatsii vzaimosvyazi ugolovnogo i ugo-lovno-protsessual'nogo prava // Zhurnal rossiyskogo prava. 2014. № 3.
Kibal'nik A. Ponimanie Plenumom Verkhovnogo Suda osvobozhdeniya ot ugolov-noy otvetstvennosti // Ugolovnoe pravo. 2014. № 1.
Kachalova O. V. O nekotorykh protsessual'nykh voprosakh primeneniya st. 761 UK RF v svete obratnoy sily ugolovnogo zakona // Ugolovnoe pravo. 2012. № 5.
Iskakov S. E. Problemy primeneniya norm o nalogovykh prestupleniyakh // Yuri-dicheskiy mir. 2013. № 10.
Gracheva Yu. V. Sudeyskoe usmotrenie v primenenii ugolovno-pravovykh norm: problemy i puti ikh resheniya. M., 2011.
Gladkikh V. I. Paradoksy sovremennogo zakonotvorchestva: kriticheskie zametki na polyakh Ugolovnogo kodeksa // Rossiyskiy sledovatel'. 2012. № 11.
Aleksandrov A. Prekrashchenie ugolovnogo presledovaniya po delam, svyazannym s narusheniem zakonodatel'stva o nalogakh i sborakh (st. 281 UPK) // Ugolovnoe pravo. 2010. № 2.
Antonov A. G. Osvobozhdenie ot ugolovnoy otvetstvennosti po delam o prestup-leniyakh v sfere ekonomicheskoy deyatel'nosti // Rossiyskaya yustitsiya. 2013. № 5.
Volkov K. A. Sovershenstvovanie pravosudiya po ugolovnym delam v otnoshenii predprinimateley // Rossiyskiy sledovatel'. 2013. № 18.
Akopdzhanova M. O. Istoriya stanovleniya i razvitiya sovremennogo zakonoda-tel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za nalogovye prestupleniya // Nalogi. 2011. № 4.
Shchepot'ev A. V., Naumov V. V. Osvobozhdenie ot ugolovnoy otvetstvennosti za sovershenie prestupleniy, predusmotrennykh stat'yami 198–1991 Ugolovnogo ko-deksa Rossiyskoy Federatsii // Pravo i ekonomika. 2012. № 3.
T. M. Sekretareva. K voprosu o vozmozhnosti ogranicheniya prava na amnistiyu. // Politika i Obshchestvo. – 2010. – № 9.
Protopopova N.I.. Nalogovaya amnistiya kak institut ekonomicheskoy politiki gosudarstva: rossiyskaya praktika // Nalogi i nalogooblozhenie. – 2008. – № 3
Salkazanov A.E. Aktual'nye voprosy sovershenstvovaniya ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov i (ili) sborov s organizatsii v RF (st.199 UK RF) // Nalogi i nalogooblozhenie.-2014.-3.-C. 336-342. DOI: 10.7256/1812-8688.2014.3.11487.
Bukalerova L.A., Shel'menkova Ya.Yu. K voprosu ob osvobozhdenii ot ugolovnoy otvetstvennosti v svyazi s istecheniem srokov davnosti // Administrativnoe i munitsipal'noe pravo.-2013.-9.-C. 910-916. DOI: 10.7256/1999-2807.2013.9.8966.
Tokarchuk R.E. Obshchestvennaya opasnost' kak obshchiy printsip ugolovnogo prava i ugolovnoy otvetstvennosti // NB: Voprosy prava i politiki.-2012.-1.-C. 126-142. URL: http://www.e-notabene.ru/lr/article_51.html
Antonova E.Yu. Ugolovnaya otvetstvennost' korporativnogo (kollektivnogo) sub'ekta za korruptsionnye prestupleniya // NB: Voprosy prava i politiki.-2013.-3.-C. 192-220. DOI: 10.7256/2305-9699.2013.3.568. URL: http://www.e-notabene.ru/lr/article_568.html
Salkazanov A.E. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i (ili) sborov v Rossiyskoy Federatsii i zarubezhnykh stranakh na primere otvetstvennosti organizatsiy. // Nalogi i nalogooblozhenie.-2013.-11.-C. 852-859. DOI: 10.7256/1812-8688.2013.11.9961.
Kashkina E.V., Khandogina A.V. Administrativnyy nadzor za litsami, osvobozhdennymi iz mest lisheniya svobody: problemy pravoprimenitel'noy praktiki // Politseyskaya deyatel'nost'.-2013.-6.-C. 375-379. DOI: 10.7256/2222-1964.2013.6.10133.
Dolgikh I.P., Shebanov D.V. Ob optimizatsii ponyatiya "khishchenie" v rossiyskom zakonodatel'stve // NB: Voprosy prava i politiki.-2014.-5.-C. 23-37. DOI: 10.7256/2305-9699.2014.5.11933. URL: http://www.e-notabene.ru/lr/article_11933.html
M.O. Akopdzhanova Dispozitsii norm ugolovnogo zakonodatel'stva Rossii o nalogovykh prestupleniyakh: voprosy razgranicheniya sostavov // Natsional'naya bezopasnost' / nota bene.-2012.-6.-C. 105-109
Bukalerova L.A., Shel'menkova Ya.Yu. K voprosu ob osvobozhdenii
ot ugolovnoy otvetstvennosti
v svyazi s istecheniem srokov davnosti // Administrativnoe i munitsipal'noe pravo. - 2013. - 9. - C. 910 - 916. DOI: 10.7256/1999-2807.2013.9.8966.
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo. - 2013. - 11. - C. 1051 - 1057. DOI: 10.7256/1999-2807.2013.11.9912.
Poleshchuk O.V. Sostoyanie legalizatsii dokhodov, dobytykh prestupnym putem, s uchetom deystvuyushchego ugolovnogo zakonodatel'stva // Pravo i politika. - 2014. - 6. - C. 776 - 786. DOI: 10.7256/1811-9018.2014.6.12061.
R. I. Peyzak Osobennosti osvobozhdeniya ot ugolovnoy
otvetstvennosti v zakonodatel'stve stran
kontinental'noy pravovoy sistemy // Pravo i politika. - 2011. - 10. - C. 1679 - 1683.

References (transliteration):
Shatilovich S. N. Osvobozhdenie ot ugolovnoy otvetstvennosti po delam o pre-stupleniyakh v sfere ekonomicheskoy deyatel'nosti (stat'ya 761 UK RF) // Ugolov-noe zakonodatel'stvo v XXI veke: sovremennoe sostoyanie, problemy traktovki i primeneniya ego polozheniy s uchetom zadach dal'neyshego ukrepleniya ekonomiche-skogo pravoporyadka: mat. mezhdunar. nauch.-praktich. konf. / pod red. P. N. Pan-chenko, A. V. Kozlova. N. Novgorod, 2012.
Solov'ev O. G., Knyaz'kov A. A. Ob osvobozhdenii ot ugolovnoy otvetstvennosti po delam o prestupleniyakh v sfere ekonomicheskoy deyatel'nosti (stat'ya 761 UK RF) // Zakony Rossii: opyt, analiz, praktika. 2012. № 7.
Smirnov G. Nalogovye prestupleniya: melochey ne byvaet // EZh-Yurist. 2011. № 48.
Kostrova M. B. Yazykovaya forma ob'ektivatsii vzaimosvyazi ugolovnogo i ugo-lovno-protsessual'nogo prava // Zhurnal rossiyskogo prava. 2014. № 3.
Kibal'nik A. Ponimanie Plenumom Verkhovnogo Suda osvobozhdeniya ot ugolov-noy otvetstvennosti // Ugolovnoe pravo. 2014. № 1.
Kachalova O. V. O nekotorykh protsessual'nykh voprosakh primeneniya st. 761 UK RF v svete obratnoy sily ugolovnogo zakona // Ugolovnoe pravo. 2012. № 5.
Iskakov S. E. Problemy primeneniya norm o nalogovykh prestupleniyakh // Yuri-dicheskiy mir. 2013. № 10.
Gracheva Yu. V. Sudeyskoe usmotrenie v primenenii ugolovno-pravovykh norm: problemy i puti ikh resheniya. M., 2011.
Gladkikh V. I. Paradoksy sovremennogo zakonotvorchestva: kriticheskie zametki na polyakh Ugolovnogo kodeksa // Rossiyskiy sledovatel'. 2012. № 11.
Aleksandrov A. Prekrashchenie ugolovnogo presledovaniya po delam, svyazannym s narusheniem zakonodatel'stva o nalogakh i sborakh (st. 281 UPK) // Ugolovnoe pravo. 2010. № 2.
Antonov A. G. Osvobozhdenie ot ugolovnoy otvetstvennosti po delam o prestup-leniyakh v sfere ekonomicheskoy deyatel'nosti // Rossiyskaya yustitsiya. 2013. № 5.
Volkov K. A. Sovershenstvovanie pravosudiya po ugolovnym delam v otnoshenii predprinimateley // Rossiyskiy sledovatel'. 2013. № 18.
Akopdzhanova M. O. Istoriya stanovleniya i razvitiya sovremennogo zakonoda-tel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za nalogovye prestupleniya // Nalogi. 2011. № 4.
Shchepot'ev A. V., Naumov V. V. Osvobozhdenie ot ugolovnoy otvetstvennosti za sovershenie prestupleniy, predusmotrennykh stat'yami 198–1991 Ugolovnogo ko-deksa Rossiyskoy Federatsii // Pravo i ekonomika. 2012. № 3.
T. M. Sekretareva. K voprosu o vozmozhnosti ogranicheniya prava na amnistiyu. // Politika i Obshchestvo. – 2010. – № 9.
Protopopova N.I.. Nalogovaya amnistiya kak institut ekonomicheskoy politiki gosudarstva: rossiyskaya praktika // Nalogi i nalogooblozhenie. – 2008. – № 3
Salkazanov A.E. Aktual'nye voprosy sovershenstvovaniya ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov i (ili) sborov s organizatsii v RF (st.199 UK RF) // Nalogi i nalogooblozhenie.-2014.-3.-C. 336-342. DOI: 10.7256/1812-8688.2014.3.11487.
Bukalerova L.A., Shel'menkova Ya.Yu. K voprosu ob osvobozhdenii ot ugolovnoy otvetstvennosti v svyazi s istecheniem srokov davnosti // Administrativnoe i munitsipal'noe pravo.-2013.-9.-C. 910-916. DOI: 10.7256/1999-2807.2013.9.8966.
Tokarchuk R.E. Obshchestvennaya opasnost' kak obshchiy printsip ugolovnogo prava i ugolovnoy otvetstvennosti // NB: Voprosy prava i politiki.-2012.-1.-C. 126-142. URL: http://www.e-notabene.ru/lr/article_51.html
Antonova E.Yu. Ugolovnaya otvetstvennost' korporativnogo (kollektivnogo) sub'ekta za korruptsionnye prestupleniya // NB: Voprosy prava i politiki.-2013.-3.-C. 192-220. DOI: 10.7256/2305-9699.2013.3.568. URL: http://www.e-notabene.ru/lr/article_568.html
Salkazanov A.E. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i (ili) sborov v Rossiyskoy Federatsii i zarubezhnykh stranakh na primere otvetstvennosti organizatsiy. // Nalogi i nalogooblozhenie.-2013.-11.-C. 852-859. DOI: 10.7256/1812-8688.2013.11.9961.
Kashkina E.V., Khandogina A.V. Administrativnyy nadzor za litsami, osvobozhdennymi iz mest lisheniya svobody: problemy pravoprimenitel'noy praktiki // Politseyskaya deyatel'nost'.-2013.-6.-C. 375-379. DOI: 10.7256/2222-1964.2013.6.10133.
Dolgikh I.P., Shebanov D.V. Ob optimizatsii ponyatiya "khishchenie" v rossiyskom zakonodatel'stve // NB: Voprosy prava i politiki.-2014.-5.-C. 23-37. DOI: 10.7256/2305-9699.2014.5.11933. URL: http://www.e-notabene.ru/lr/article_11933.html
M.O. Akopdzhanova Dispozitsii norm ugolovnogo zakonodatel'stva Rossii o nalogovykh prestupleniyakh: voprosy razgranicheniya sostavov // Natsional'naya bezopasnost' / nota bene.-2012.-6.-C. 105-109
Bukalerova L.A., Shel'menkova Ya.Yu. K voprosu ob osvobozhdenii
ot ugolovnoy otvetstvennosti
v svyazi s istecheniem srokov davnosti // Administrativnoe i munitsipal'noe pravo. - 2013. - 9. - C. 910 - 916. DOI: 10.7256/1999-2807.2013.9.8966.
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo. - 2013. - 11. - C. 1051 - 1057. DOI: 10.7256/1999-2807.2013.11.9912.
Poleshchuk O.V. Sostoyanie legalizatsii dokhodov, dobytykh prestupnym putem, s uchetom deystvuyushchego ugolovnogo zakonodatel'stva // Pravo i politika. - 2014. - 6. - C. 776 - 786. DOI: 10.7256/1811-9018.2014.6.12061.
R. I. Peyzak Osobennosti osvobozhdeniya ot ugolovnoy
otvetstvennosti v zakonodatel'stve stran
kontinental'noy pravovoy sistemy // Pravo i politika. - 2011. - 10. - C. 1679 - 1683.

Review: The article is devoted to the questions about the blanket disposition of the Russian criminal law on responsibility for tax crime and main characteristics and features of such actions. The author also analyzes the origin and peculiarities of execution a tax responsibility. As a result of studying the current criminal and taxation laws and law enforcement practice the author concludes that there is a need to improve a number of legal acts regulating the process of paying taxes. In conclusion, the author says that it is possible to prevent the aforesaid tax crime through increased control and interaction between law-enforcement and tax authorities ensuring the discovery and elimination of criminogenic factors. Since the provision in Article 199 of the Criminal Code of the Russian Federation has the ‘blanket’ nature, the former can be used and improved taking into account the provisions of existing taxation legislation of Russia and law-enforcement practice in a proper sphere. It would allow to specify the features of a definition of such taxation crime.

Keywords: legal studies, disposition, article, taxes, levies, crime, responsibility, practice, legislation, improvement.

Contact information: Akopodjanova Marianna Olegovna, 119991, Russia, GSP-1, Moscow, Leninskie gory, bld. 1.

References:
1. Aleksandrov I.V. Nalogovye prestupleniya: kriminalisticheskie problemy rassledovaniya. - SPb., 2002.
2. Aleksandrov I.V. Osnovy nalogovykh rassledovaniy/ I.V. Aleksandrov. - SPb., 2003.
3. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu. M., 2007.
4. Egorov V.A. Nalogovye prestupleniya i ikh preduprezhdenie: Avtoref. dis. … kand. yurid. nauk. – Samara, 1999.
5. Ivanov N.G. Ugolovnaya otvetstvennost' za uklonenie fizicheskogo litsa ot uplaty naloga / N.G. Ivanov // Nalogovye i inye ekonomicheskie prestupleniya. Sb. nauch. st. - Yaroslavl', 2002.
6. Kashubin D.Yu. Nalogovye prestupleniya v ugolovnom prave Rossii: Avtoref. dis. … kand. yurid. nauk. – M., 2002.
7. Kucherov I. Nalogi i kriminal: Istoriko-pravovoy analiz / I.I. Kucherov. - M., 2000.
8. Kucherov I.I., Solov'ev I. N. Ugolovnaya otvetstvennost' za nalogovye prestupleniya / I.I. Kucherov, I.N. Solov'ev. – M., 2004.
9. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon / D.G. Makarov. M., 2003.
10. Nalogovoe pravo Rossii / Pod red. Yu.A. Krokhinoy. – M., 2007.
11. Ozhegov S.I. Slovar' russkogo yazyka / S.I. Ozhegov. – M., 1994.
12. Sabitov R.A., Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty / R.A. Sabitov, V.G. Pishchulin. - Chelyabinsk, 2001.
13. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya. - 2000. - № 7.
14. Solov'ev I. N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov / I.N. Solov'ev. – M., 2000.

References (transliteration):
1. Aleksandrov I.V. Nalogovye prestupleniya: kriminalisticheskie problemy rassledovaniya. - SPb., 2002.
2. Aleksandrov I.V. Osnovy nalogovykh rassledovaniy/ I.V. Aleksandrov. - SPb., 2003.
3. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu. M., 2007.
4. Egorov V.A. Nalogovye prestupleniya i ikh preduprezhdenie: Avtoref. dis. … kand. yurid. nauk. – Samara, 1999.
5. Ivanov N.G. Ugolovnaya otvetstvennost' za uklonenie fizicheskogo litsa ot uplaty naloga / N.G. Ivanov // Nalogovye i inye ekonomicheskie prestupleniya. Sb. nauch. st. - Yaroslavl', 2002.
6. Kashubin D.Yu. Nalogovye prestupleniya v ugolovnom prave Rossii: Avtoref. dis. … kand. yurid. nauk. – M., 2002.
7. Kucherov I. Nalogi i kriminal: Istoriko-pravovoy analiz / I.I. Kucherov. - M., 2000.
8. Kucherov I.I., Solov'ev I. N. Ugolovnaya otvetstvennost' za nalogovye prestupleniya / I.I. Kucherov, I.N. Solov'ev. – M., 2004.
9. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon / D.G. Makarov. M., 2003.
10. Nalogovoe pravo Rossii / Pod red. Yu.A. Krokhinoy. – M., 2007.
11. Ozhegov S.I. Slovar' russkogo yazyka / S.I. Ozhegov. – M., 1994.
12. Sabitov R.A., Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty / R.A. Sabitov, V.G. Pishchulin. - Chelyabinsk, 2001.
13. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya. - 2000. - № 7.
14. Solov'ev I. N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov / I.N. Solov'ev. – M., 2000.

Review: The article is devoted to the questions about the blanket disposition of the Russian criminal law on responsibility for tax crime and main characteristics and features of such actions. The author also analyzes the origin and peculiarities of execution a tax responsibility. As a result of studying the current criminal and taxation laws and law enforcement practice the author concludes that there is a need to improve a number of legal acts regulating the process of paying taxes. In conclusion, the author says that it is possible to prevent the aforesaid tax crime through increased control and interaction between law-enforcement and tax authorities ensuring the discovery and elimination of criminogenic factors. Since the provision in Article 198 of the Criminal Code of the Russian Federation has the ‘blanket’ nature, the former can be used and improved taking into account the provisions of existing taxation legislation of Russia and law-enforcement practice in a proper sphere. It would allow to specify the features of a definition of such taxation crime.

Keywords: legal studies, taxes, levies, legislation, disposition, composition, signs, crime, court, responsibility.

Contact information: Akopodjanova Marianna Olegovna, 119991, Russia, GSP-1, Moscow, Leninskie gory, bld. 1.

References:
1. Aleksandrov I.V. Nalogovye prestupleniya: kriminalisticheskie problemy rassledovaniya. - SPb., 2002.
2. Aleksandrov I.V. Osnovy nalogovykh rassledovaniy/ I.V. Aleksandrov. - SPb., 2003.
3. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu. M., 2007.
4. Egorov V.A. Nalogovye prestupleniya i ikh preduprezhdenie: Avtoref. dis. - kand. yurid. nauk. - Samara, 1999.
5. Ivanov N.G. Ugolovnaya otvetstvennost' za uklonenie fizicheskogo litsa ot uplaty naloga / N.G. Ivanov // Nalogovye i inye ekonomicheskie prestupleniya. Sb. nauch. st. - Yaroslavl', 2002.
6. Kashubin D.Yu. Nalogovye prestupleniya v ugolovnom prave Rossii: Avtoref. dis. - kand. yurid. nauk. - M., 2002.
7. Kucherov I. Nalogi i kriminal: Istorikopravovoy analiz / I.I. Kucherov. - M., 2000.
8. Kucherov I.I., Solov'ev I. N. Ugolovnaya otvetstvennost' za nalogovye prestupleniya / I.I. Kucherov, I.N. Solov'ev. - M., 2004.
9. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon / D.G. Makarov. M., 2003.
10. Nalogovoe pravo Rossii / Pod red. Yu.A. Krokhinoy. - M., 2007.
11. Ozhegov S.I. Slovar' russkogo yazyka / S.I. Ozhegov. - M., 1994.
12. Sabitov R.A., Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty / R.A. Sabitov, V.G. Pishchulin. - Chelyabinsk, 2001.
13. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya. - 2000. - № 7.
14. Solov'ev I. N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov / I.N. Solov'ev. - M., 2000.

References (transliteration):
1. Aleksandrov I.V. Nalogovye prestupleniya: kriminalisticheskie problemy rassledovaniya. - SPb., 2002.
2. Aleksandrov I.V. Osnovy nalogovykh rassledovaniy/ I.V. Aleksandrov. - SPb., 2003.
3. Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu. M., 2007.
4. Egorov V.A. Nalogovye prestupleniya i ikh preduprezhdenie: Avtoref. dis. - kand. yurid. nauk. - Samara, 1999.
5. Ivanov N.G. Ugolovnaya otvetstvennost' za uklonenie fizicheskogo litsa ot uplaty naloga / N.G. Ivanov // Nalogovye i inye ekonomicheskie prestupleniya. Sb. nauch. st. - Yaroslavl', 2002.
6. Kashubin D.Yu. Nalogovye prestupleniya v ugolovnom prave Rossii: Avtoref. dis. - kand. yurid. nauk. - M., 2002.
7. Kucherov I. Nalogi i kriminal: Istorikopravovoy analiz / I.I. Kucherov. - M., 2000.
8. Kucherov I.I., Solov'ev I. N. Ugolovnaya otvetstvennost' za nalogovye prestupleniya / I.I. Kucherov, I.N. Solov'ev. - M., 2004.
9. Makarov D. G. Tenevaya ekonomika i ugolovnyy zakon / D.G. Makarov. M., 2003.
10. Nalogovoe pravo Rossii / Pod red. Yu.A. Krokhinoy. - M., 2007.
11. Ozhegov S.I. Slovar' russkogo yazyka / S.I. Ozhegov. - M., 1994.
12. Sabitov R.A., Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty / R.A. Sabitov, V.G. Pishchulin. - Chelyabinsk, 2001.
13. Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya. - 2000. - № 7.
14. Solov'ev I. N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov / I.N. Solov'ev. - M., 2000.

Review: The article is devoted to the question about the ‘blanket nature’ of disposition of the Russian criminal law on tax crime. The author describes the main features and peculiarities of discovering such a deed and analyzes the causes and peculiarities of imposing tax responsibility on a tax agent. Based on the analysis of the applicable criminal and tax legislation and law enforcement practice the author makes a conclusion about the need in improving a number of rules regulating the process of transferring tax by tax agents. At the end of the article the author concludes that suppression of the aforesaid crime can be achieved through raising control and interaction with law-enforcement and tax authorities which would ensure the right conditions of transport operation. Due to the ‘blanket nature’ of the criminal law as provided by Article 199.1 of the Criminal Code of the Russian Federation, the former can be applied and improved during man datory accounting of enforcement of applicable tax legislation as well as law enforcement practice in this sphere allowing to specify features of components of such a crime.

Keywords: law, disposition, tax, levies, crime, responsibility, punishment, taxpayer, benefit, responsibility.

Contact information: Akopodjanova Marianna Olegovna, Leninsky Hills, GSP – 1, Moscow 119991, Russia.

References:
1. Arkhiereyskiy A.B. Sudebnye garantii
pri perekvalifikatsii sdelok nalogo-
vym organom / A.B. Arkhiereyskiy // Vash
nalogovyy advokat. – 2007. – № 11. –
S. 121-129.
2. Bryzgalin A.V. Sokrytie ili neuchet:
k voprosu o kvalifikatsii sostavov na-
logovykh prestupleniy v sfere nalogoo-
blozheniya / A.V. Bryzgalin // Nalogovyy
vestnik. – 1997. – № 11. – S. 10-15.
3. Volzhenkin B.V. Ugolovnaya otvetstven-
nost' za nalogovye prestupleniya /
B. Volzhenkin // Zakonnost'. – 1994. –
№1. – S. 8-14.
4. Efimychev P.S. Predmet i predely do-
kazyvaniya po ugolovnym delam o nalo-
govykh prestupleniyakh / P.S. Efimychev
// Zhurnal rossiyskogo prava. – 2001. –
№ 9. – S. 26-31.
5. Lopashenko N.A. Ugolovnaya otvetstven-
nost' za nalogovye prestupleniya /
N.A. Lopa shenko // Nalogovye i inye
ekonomicheskie prestupleniya. Sbornik
nauchnykh statey. Vypusk 2. – Yaroslavl',
2000. – S. 49-50.

References (transliteration):
1. Arkhiereyskiy A.B. Sudebnye garantii
pri perekvalifikatsii sdelok nalogo-
vym organom / A.B. Arkhiereyskiy // Vash
nalogovyy advokat. – 2007. – № 11. –
S. 121-129.
2. Bryzgalin A.V. Sokrytie ili neuchet:
k voprosu o kvalifikatsii sostavov na-
logovykh prestupleniy v sfere nalogoo-
blozheniya / A.V. Bryzgalin // Nalogovyy
vestnik. – 1997. – № 11. – S. 10-15.
3. Volzhenkin B.V. Ugolovnaya otvetstven-
nost' za nalogovye prestupleniya /
B. Volzhenkin // Zakonnost'. – 1994. –
№1. – S. 8-14.
4. Efimychev P.S. Predmet i predely do-
kazyvaniya po ugolovnym delam o nalo-
govykh prestupleniyakh / P.S. Efimychev
// Zhurnal rossiyskogo prava. – 2001. –
№ 9. – S. 26-31.
5. Lopashenko N.A. Ugolovnaya otvetstven-
nost' za nalogovye prestupleniya /
N.A. Lopa shenko // Nalogovye i inye
ekonomicheskie prestupleniya. Sbornik
nauchnykh statey. Vypusk 2. – Yaroslavl',
2000. – S. 49-50.

Review: The art icle is devoted to the issues and problems of discovering ways to commit tax violations in the sphere of transport, analyzing the signs of unjustified tax benefit and defining tendencies of crime prevention in this sphere. As a result of the analysis of law enforcement practice, the author defines the following well-known method of avoiding paying transport tax: regist rat ion of t ransport in a Russian Federation constituent with lower tax rates for no adequate business purposes; use of the transit number for purposes violating the applicable Russian Federation legislation; unjustified prolongation of registration of transport and shortage of the operational period in documents; use of unregistered transport in the territory of a business entity. At the end of the article the author makes a conclusion that suppression of tax violations in the sphere of transport committed by the aforesaid methods can be achieved through increasing control and communication between law-enforcement and competent law authorities that ensure a strict conformity of legally fixed operational transport conditions to actual conditions of discovering and eliminating of criminal factors.

Keywords: studies of law, taxes, levies, violations of law, crime, responsibility, principles, taxpayer, benefit, deal.

References:
1. Arkhiereyskiy A.B. Sudebnye garantii pri perekvalifikatsii sdelok nalogovym organom / A.B. Arkhiereyskiy // Vash nalogovyy advokat. - 2007. - № 11.
2. Kuksin I.N. Nalogooblozhenie i nalogovaya politika v Rossii / I.N. Kuksin. - M.: Granitsa, 1997.
3. Makarov D. G. Tenevaya ekonomika i ugo lov nyy zakon / D.G. Makarov. M.: Yurlitinform, 2003.
4. Nalogovoe rassledovanie: Eksperi mental'nyy uchebnik dlya yuridicheskikh i ekonomicheskikh vuzov i fakul'tetov / Pod obshch. red. Yu.F. Kvashi. - M.: Vserossiyskaya gosudarstvennaya nalogovaya akademiya, 2000.
5. Shishko I.V. Ekonomicheskie pravonarusheniya. Voprosy yuridicheskoy otsenki i otvetstvennosti / I.V. Shishko. - SPb: Izdatel'stvo R. Aslanova «Yuridicheskiy tsentr Press», 2004.

References (transliteration):
1. Arkhiereyskiy A.B. Sudebnye garantii pri perekvalifikatsii sdelok nalogovym organom / A.B. Arkhiereyskiy // Vash nalogovyy advokat. - 2007. - № 11.
2. Kuksin I.N. Nalogooblozhenie i nalogovaya politika v Rossii / I.N. Kuksin. - M.: Granitsa, 1997.
3. Makarov D. G. Tenevaya ekonomika i ugo lov nyy zakon / D.G. Makarov. M.: Yurlitinform, 2003.
4. Nalogovoe rassledovanie: Eksperi mental'nyy uchebnik dlya yuridicheskikh i ekonomicheskikh vuzov i fakul'tetov / Pod obshch. red. Yu.F. Kvashi. - M.: Vserossiyskaya gosudarstvennaya nalogovaya akademiya, 2000.
5. Shishko I.V. Ekonomicheskie pravonarusheniya. Voprosy yuridicheskoy otsenki i otvetstvennosti / I.V. Shishko. - SPb: Izdatel'stvo R. Aslanova «Yuridicheskiy tsentr Press», 2004.

Review: Fighting against tax crimes is one of the most topical issues in a modern law-enforcement practice. Based on the author, in each concrete case of punishment for a tax crime the court must take into account the personality of a tax criminal. This article is devoted to description of the basic parameters of dependence between ways of committing tax rimes and tax criminal’s personality.

Keywords: studies of law, taxes, levies, crime, ways, dependence, personality, violation of law, characteristics.

References:
Aleksandrov I.V. Osnovy nalogovykh rassledovaniy / I.V. Aleksandrov. - SPb, 2003.
Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomenda-
tsii, arbitrazhnaya praktika / A.V. Bryzgalin [i dr.]. - M., 2006.
Vasil'ev V.L. Yuridicheskaya psikhologiya / V.L. Vasil'ev. - SPb, 2000.
Dagel' P.S. Uchenie o lichnosti prestupnika v sovetskom ugolovnom prave. – Vladivostok, 1970.
Doroshkov V.V., Kolokolov N.A. Kvalifikatsiya deyaniy po stat'yam 198, 199, 1991, 1992 UK RF i ikh ot-
granichenie ot smezhnykh sostavov prestupleniy i pravonarusheniy / V.V. Doroshkov, N.A. Kolokolov
// Ugolovnyy protsess. - 2006. - №12.
Dyad'kin D.S. Teoreticheskie osnovy naznacheniya ugolovnogo nakazaniya. – SPb, 2006.
Krupin M.L. Lichnost' nalogovogo prestupnika: opyt personologicheskogo issledovaniya / M.L. Krupin
// SPS «Konsul'tantPlyus».
Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i
nalogooblozhenie. - 2006. - №4.
Kuznetsov A.V. Ugolovnoe pravo i lichnost'. – M.: Gosyurizdat, 1977.
Kucherov I.I. Prestupleniya v sfere nalogooblozheniya: Nauchno-prakticheskiy kommentariy k
Ugolovnomu kodeksu RF / I.I. Kucherov. - M., 1999.
Leongard K. Aktsentuirovannye lichnosti / K. Leongard.- Kiev, 1981.
Leont'ev A.N. Deyatel'nost'. Soznanie. Lichnost'. – M.: Mysl', 1975.
Mel'nikova Yu.B. Lichnost' prestupnika i individualizatsiya ugolovnogo nakazaniya // Sovetskoe
gosudarstvo i pravo. – 1972. – №10.
Mel'nikova Yu.B. Individualizatsiya nakazaniya s uchetom lichnosti prestupnika: Avtoref. dis. …
kand. yurid. nauk. – M.: Izd-vo Moskovskogo un-ta, 1969.
Nalogovoe pravo Rossii: uchebnik dlya vuzov / Otv. red. Yu.A. Krokhina. – M., 2007.
Pobedinskaya N.V. Ugolovno-pravovye i kriminologicheskie problemy nalogovykh prestupleniy.
Avtoreferat dis…. kandidata yuridicheskikh nauk. - M., 1999.
Kh'ell L., Zigler D. Teorii lichnosti / L. Kh'ell, D.Zigler. - SPb, 1997.
Chubarev V.L. Obshchestvennaya opasnost' prestupleniya i nakazanie (kolichestvennye metody izucheniya).
– M.: Prosveshchenie, 1982.

References (transliteration):
Aleksandrov I.V. Osnovy nalogovykh rassledovaniy / I.V. Aleksandrov. - SPb, 2003.
Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomenda-
tsii, arbitrazhnaya praktika / A.V. Bryzgalin [i dr.]. - M., 2006.
Vasil'ev V.L. Yuridicheskaya psikhologiya / V.L. Vasil'ev. - SPb, 2000.
Dagel' P.S. Uchenie o lichnosti prestupnika v sovetskom ugolovnom prave. – Vladivostok, 1970.
Doroshkov V.V., Kolokolov N.A. Kvalifikatsiya deyaniy po stat'yam 198, 199, 1991, 1992 UK RF i ikh ot-
granichenie ot smezhnykh sostavov prestupleniy i pravonarusheniy / V.V. Doroshkov, N.A. Kolokolov
// Ugolovnyy protsess. - 2006. - №12.
Dyad'kin D.S. Teoreticheskie osnovy naznacheniya ugolovnogo nakazaniya. – SPb, 2006.
Krupin M.L. Lichnost' nalogovogo prestupnika: opyt personologicheskogo issledovaniya / M.L. Krupin
// SPS «Konsul'tantPlyus».
Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i
nalogooblozhenie. - 2006. - №4.
Kuznetsov A.V. Ugolovnoe pravo i lichnost'. – M.: Gosyurizdat, 1977.
Kucherov I.I. Prestupleniya v sfere nalogooblozheniya: Nauchno-prakticheskiy kommentariy k
Ugolovnomu kodeksu RF / I.I. Kucherov. - M., 1999.
Leongard K. Aktsentuirovannye lichnosti / K. Leongard.- Kiev, 1981.
Leont'ev A.N. Deyatel'nost'. Soznanie. Lichnost'. – M.: Mysl', 1975.
Mel'nikova Yu.B. Lichnost' prestupnika i individualizatsiya ugolovnogo nakazaniya // Sovetskoe
gosudarstvo i pravo. – 1972. – №10.
Mel'nikova Yu.B. Individualizatsiya nakazaniya s uchetom lichnosti prestupnika: Avtoref. dis. …
kand. yurid. nauk. – M.: Izd-vo Moskovskogo un-ta, 1969.
Nalogovoe pravo Rossii: uchebnik dlya vuzov / Otv. red. Yu.A. Krokhina. – M., 2007.
Pobedinskaya N.V. Ugolovno-pravovye i kriminologicheskie problemy nalogovykh prestupleniy.
Avtoreferat dis…. kandidata yuridicheskikh nauk. - M., 1999.
Kh'ell L., Zigler D. Teorii lichnosti / L. Kh'ell, D.Zigler. - SPb, 1997.
Chubarev V.L. Obshchestvennaya opasnost' prestupleniya i nakazanie (kolichestvennye metody izucheniya).
– M.: Prosveshchenie, 1982.

Review: In order to define the mechanisms of effective implementation of general and private prevention of tax crimes, the author conducted a survey of tax officials in Moscow, Krasnodar, Krasnoyarsk, Stavropol, Astrakhan, Magadan regions and KhantyMansijsk District from January 2009 until July 2010. The survey included questions about criminological description of tax crimes in Russia. The results of the survey are described in the present article.

Keywords: studies of law, crime, legislation, tax, levy, budget, tendency, determinants, control, criminological.

References:
1. BenAkil A.Kh. Nalogovye prestupleniya po
rossiyskomu ugolovnomu pravu (ugolovnopravo
voy i kriminologicheskiy aspekty): avtoref. dis.
… kandidata yuridicheskikh nauk. M., 2008.
2. Bykodorova L.V., Klyukovskaya I.N. Kurs lek
tsiy po kriminologii. Stavropol', 2003.
3. Volzhenkin B.V. Prestupleniya v sfere eko
nomicheskoy deyatel'nosti po ugolovnomu pravu
Rossii. SPb, 2007.
4. Grishchenko A.V. Sud'i i nalogoviki ob «opas
nykh» kontragentakh // Nalogovaya proverka. 2009.
№1.
5. Dolgova A.I. Nekotorye voprosy dialekti
ki poznaniya prestupnosti i ee prichin // Meto
dologicheskie problemy izucheniya prestupnosti
i ee prichin: Sbornik nauchnykh trudov. M., 1986.
6. Dolgova A.I. Prestupnost', ee organizovannost' i kriminal'noe obshchestvo. M., 2003.
7. Esipov V.M. Kriminal'naya ekonomika –
nasha glavnaya opasnost' // Pervaya mezhvedom
stvennaya nauchnoprakticheskaya konferentsiya
FSNP Rossii: Sbornik materialov. M., 1998.
8. Efimychev P.S. Predmet i predely dokazy
vaniya po ugolovnym delam o nalogovykh prestup
leniyakh // Zhurnal rossiyskogo prava. 2001. №9.
9. Kriminologiya / Pod red. N.F. Kuznetsovoy,
G.M. Min'kovskogo. M., 1998.
10. Kriminologiya: uchebnik dlya vuzov / Pod
red. A.I. Dolgovoy. M., 2005.
11. Kriminologiya: uchebnik / Pod red. V.N.
Kudryavtseva i V.E. Eminova. – M., 2005.
12. Kucherov I. Nalogi i kriminal: Istoriko
pravovoy analiz. M., 2000.
13. Lopashenko N.A. Prestupleniya v sfere eko
nomicheskoy deyatel'nosti. Kommentariy k glave
22 UK RF. RostovnaDonu, 1999.
14. Makarov D.G. Tenevaya ekonomika i ugolov
nyy zakon. M., 2003.
15. Mamilov K.V. Ugolovnopravovoe osnova
nie ugolovnoy otvetstvennosti za uklonenie ot
uplaty nalogov: avtoref. dis. … kand. yurid. nauk.
Izhevsk, 2002.
16. Minskaya V.S. Nalogovaya prestupnost':
problemy zakonodatel'stva i praktiki primene
niya // Ugolovnoe pravo. 2001. №1.
17. Nalogovoe pravo / Pod red. Yu.A. Krokhi
noy. M., 2005.
18. Nalogovoe rassledovanie: eksperimental'
nyy uchebnik dlya yuridicheskikh i ekonomicheskikh
vuzov i fakul'tetov / Pod obshch. red. Yu.F. Kva
shi. M., 2000.
19. Popova N.A. Uklonenie na grani zakona i
metody bor'by s nim // Nalogovaya politika i
praktika. 2008. №10.
20. Sostoyanie i tendentsii prestupnosti v Ros
siyskoy Federatsii: Kriminologicheskiy i ugo
lovnopravovoy spravochnik / NII problem uk
repleniya zakonnosti i pravoporyadka pri Gene
ral'noy prokurature RF; VNII MVD Rossii,
Departament ugolovnogo rozyska MVD Rossii /
Pod obshch. red. A.Ya. Sukhareva, S.I. Gir'ko. M., 2007.

References (transliteration):
1. BenAkil A.Kh. Nalogovye prestupleniya po
rossiyskomu ugolovnomu pravu (ugolovnopravo
voy i kriminologicheskiy aspekty): avtoref. dis.
… kandidata yuridicheskikh nauk. M., 2008.
2. Bykodorova L.V., Klyukovskaya I.N. Kurs lek
tsiy po kriminologii. Stavropol', 2003.
3. Volzhenkin B.V. Prestupleniya v sfere eko
nomicheskoy deyatel'nosti po ugolovnomu pravu
Rossii. SPb, 2007.
4. Grishchenko A.V. Sud'i i nalogoviki ob «opas
nykh» kontragentakh // Nalogovaya proverka. 2009.
№1.
5. Dolgova A.I. Nekotorye voprosy dialekti
ki poznaniya prestupnosti i ee prichin // Meto
dologicheskie problemy izucheniya prestupnosti
i ee prichin: Sbornik nauchnykh trudov. M., 1986.
6. Dolgova A.I. Prestupnost', ee organizovannost' i kriminal'noe obshchestvo. M., 2003.
7. Esipov V.M. Kriminal'naya ekonomika –
nasha glavnaya opasnost' // Pervaya mezhvedom
stvennaya nauchnoprakticheskaya konferentsiya
FSNP Rossii: Sbornik materialov. M., 1998.
8. Efimychev P.S. Predmet i predely dokazy
vaniya po ugolovnym delam o nalogovykh prestup
leniyakh // Zhurnal rossiyskogo prava. 2001. №9.
9. Kriminologiya / Pod red. N.F. Kuznetsovoy,
G.M. Min'kovskogo. M., 1998.
10. Kriminologiya: uchebnik dlya vuzov / Pod
red. A.I. Dolgovoy. M., 2005.
11. Kriminologiya: uchebnik / Pod red. V.N.
Kudryavtseva i V.E. Eminova. – M., 2005.
12. Kucherov I. Nalogi i kriminal: Istoriko
pravovoy analiz. M., 2000.
13. Lopashenko N.A. Prestupleniya v sfere eko
nomicheskoy deyatel'nosti. Kommentariy k glave
22 UK RF. RostovnaDonu, 1999.
14. Makarov D.G. Tenevaya ekonomika i ugolov
nyy zakon. M., 2003.
15. Mamilov K.V. Ugolovnopravovoe osnova
nie ugolovnoy otvetstvennosti za uklonenie ot
uplaty nalogov: avtoref. dis. … kand. yurid. nauk.
Izhevsk, 2002.
16. Minskaya V.S. Nalogovaya prestupnost':
problemy zakonodatel'stva i praktiki primene
niya // Ugolovnoe pravo. 2001. №1.
17. Nalogovoe pravo / Pod red. Yu.A. Krokhi
noy. M., 2005.
18. Nalogovoe rassledovanie: eksperimental'
nyy uchebnik dlya yuridicheskikh i ekonomicheskikh
vuzov i fakul'tetov / Pod obshch. red. Yu.F. Kva
shi. M., 2000.
19. Popova N.A. Uklonenie na grani zakona i
metody bor'by s nim // Nalogovaya politika i
praktika. 2008. №10.
20. Sostoyanie i tendentsii prestupnosti v Ros
siyskoy Federatsii: Kriminologicheskiy i ugo
lovnopravovoy spravochnik / NII problem uk
repleniya zakonnosti i pravoporyadka pri Gene
ral'noy prokurature RF; VNII MVD Rossii,
Departament ugolovnogo rozyska MVD Rossii /
Pod obshch. red. A.Ya. Sukhareva, S.I. Gir'ko. M., 2007.

Review: The research covers the macroeconomic analysis of tax crime in the Russian Federation. The authors analyze certain tax crimes committed both by physical persons and organizations.

Keywords: tax, crime, evasion, avoidance, responsibility, econometrics, Russia, regression, minimization, the Code.

Review: The review contains information about initiation of proceeding, investigation and court decisions on tax crime committed by Russian tax payers. The review is prepared by Natalya Skvarko and Kristina Shohova (analysis staff of ‘Foros’)

Keywords: Foros, tax, crime, investigation, Codex, criminal, responsibility, criminal, damage, court.