Abstract: During the trial on tax crime in order to interpet crime components it is necessary to address to other branches of law as well as to develop new ways of recording tax authorities' decisions about bringing a taxpayer to tax liability. This should be the mean of guaranteeing the consistency of judicial acts and principle of legal certainty. In her article Philoppova discusses the opportunity to apply prejudice, analyzes doctrinal positions, examines judicial practice on the matter and defines advantages and disadvantages of prejudice in th course of criminal prosection for tax crime. The following general research methods have been used in the course of writing this article: induction, deduction, systems analysis, logical analysis. The special research methods included: the method of comparative analysis and interpretation of legal provisions. Based on the results of the research, the author concludess that the fact of a tax offence being committed is the substantial basis for bringing to tax, administrative or criminal responsibility. Consequently, debates between taxpayers and the state institution should be solved, first of all, by the means of tax and administrative law. Criminal law should be applied only when the aforesaid means are not sufficient. Moreover, the author offers to include the concept of 'evil intent' in the provisions regulating tax and/or levy evasion. 

Keywords: tax, prejudice, responsibility, duty, tax offence, payment of taxes, criminal liability, tax legislation, tax crime, sentence, taxpayer

References:
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References (transliteration):
Skoblikov P. A. Arbitrazhnyy i ugolovnyy protsess: kollizii v sfere dokazyvaniya i puti ikh preodoleniya. M.: Norma, 2008. S.14-15.
Gorelikova A. G. Preyuditsiya v ugolovnom protsesse RF: Avtoref. dis. ... kand. yurid. nauk. M., 2010. S.22.
Postanovlenie Konstitutsionnogo Suda RF ot 21.12.2011 № 30-P «Po delu o proverke konstitutsionnosti polozheniy stat'i 90 Ugolovno-protsessual'nogo kodeksa Rossiyskoy Federatsii v svyazi s zhaloboy grazhdan V.D. Vlasenko i E.A. Vlasenko»// «Sobranie zakonodatel'stva RF», 09.01.2012, № 2, st. 398.
Postanovlenie ESPCh ot 18.11.2004 «Delo «Pravednaya (Pravednaya) protiv Rossiyskoy Federatsii» (zhaloba № 69529/01)// SPS «Konsul'tantPlyus».
Postanovlenie ESPCh ot 12.07.2007 «Delo «Vedernikova (Vedernikova) protiv Rossiyskoy Federatsii» (zhaloba № 25580/02)// SPS «Konsul'tantPlyus».
Postanovlenie ESPCh ot 23.07.2009 «Delo «Sutyazhnik» (Sutyazhnik) protiv Rossiyskoy Federatsii» (zhaloba № 8269/02)// SPS «Konsul'tantPlyus».
Kriminologicheskaya i ugolovno-pravovaya kharakteristika nalogovykh prestupleniy. [Elektronnyy resurs]. URL: (data obrashcheniya 26 oktyabrya 2015 g.).
Sultanov A. R. Voprosy mezhotraslevoy preyuditsii// Advokat. 2011. № 6. S.39.
Federal'nyy zakon ot 29.12.2009 № 383-FZ (red. ot 07.02.2011) «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii»// «Sobranie zakonodatel'stva RF», 04.01.2010, № 1, st. 4.
Postanovlenie Plenuma Verkhovnogo Suda RF ot 28.12.2006 № 64 «O praktike primeneniya sudami ugolovnogo zakonodatel'stva ob otvetstvennosti za nalogovye prestupleniya»// «Byulleten' Verkhovnogo Suda RF», № 3, mart, 2007.
Kassatsionnoe opredelenie Verkhovnogo suda Chuvashskoy Respubliki ot 21 marta 2013 g.// RosPravosudie.
Apellyatsionnoe opredelenie Permskogo kraevogo suda ot 17 iyulya 2013 g.// RosPravosudie.
Kassatsionnoe opredelenie Omskogo oblastnogo suda ot 10 fevralya 2011 g.// RosPravosudie.
Prigovor Tsentral'nogo suda g.Chity ot 29 marta 2012 g.// RosPravosudie.
Prigovor Samarskogo rayonnogo suda goroda Samary ot 13 dekabrya 2013 g.// RosPravosudie.
Apellyatsionnoe opredelenie Verkhovnogo suda Respubliki Dagestan ot 24 iyunya 2015 g.// RosPravosudie.
Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii: Ch. 1 / V. R. Dvoretskiy, T. N. Mezhueva, K. A. Liberman i dr.; pod red. A. V. Kas'yanova, L. V. Chistyakovoy. 5-e izd., pererab. i dop. M.: GrossMedia, ROSBUKh, 2014 g.// SPS «Konsul'tantPlyus».
Prigovor Kirovskogo rayonnogo suda goroda Astrakhani ot 20 noyabrya 2012 g.// RosPravosudie.
Opredelenie Konstitutsionnogo Suda RF ot 22.11.2012 № 2051-O «Ob otkaze v prinyatii k rassmotreniyu zhaloby grazhdanina R. G. Shamsutdinova na narushenie ego konstitutsionnykh prav stat'ey 90 Ugolovno-protsessual'nogo kodeksa Rossiyskoy Federatsii»// SPS «Konsul'tantPlyus».
Kassatsionnoe opredelenie Verkhovnogo suda Respubliki Mordoviya ot 18 maya 2011 g.// RosPravosudie.
Bayteryakov R.E. O vozmozhnosti vvedeniya ugolovnoy otvetstvennosti yuridicheskikh lits (na primere krupneyshikh nalogoplatel'shchikov) // Finansovoe pravo i upravlenie. - 2015. - 2. - C. 231 - 234. DOI: 10.7256/2310-0508.2015.2.15778.
Korzun S.Yu. K voprosu o realizatsii administrativnykh i sudebnykh sredstv zashchity prav nalogoplatel'shchikov // Politseyskaya deyatel'nost'. - 2012. - 4. - C. 5 - 16.