Abstract: The subject of the research is the grounds for responsibility for tax offences and tax crimes as well as their coordination. Relations arising in the process of taxation are regulated by tax, administrative and criminal law. This obliges the legislator, enforcer and academist to appeal to the aforesaid branches of law when establishing, implementing or interpreting legal provisions of the Special Part of the Russian Federation Criminal Code on tax crimes. The need to provide an overall defence of tax relations creates the need to define a criminal, political and practical difference between the scopes of regulating tax relations established at the legislative level. The author of the research has used general and special research methods such as analysis, synthesis, induction, deduction, comparative law and others. As a result of the research, the author makes the following conclusions. In the event of bringing to criminal responsibility, we should first of all consider the fact of non-receipt of funds by the budget system of the Russian Federation, i.e. the fact of non-payment of taxes and/or levies but not actions performed in order to avoid tax and/or levy payment. Attributes of crimes established by Articles 198 - 199 of the Russian Federation Criminal Code are fully defined by the legislator, however, ways of comitting tax crimes should be extended. As a possible criterion for differentiating between offences and crimes, the author suggests to use such attribute as 'the evil intent' fixed in Articles 198 - 199 of the Russian Federation Criminal Code. Moreover, the author concludes that actions associated with illegal compensation of value added tax should be also qualified as a fraud because in this case an individual does not avoid paying taxes but receives budget funds he or she does not have the right for according to the law. 

Keywords: malicious evasion, taxpayer, sentence, tax crime, tax legislation, criminal liability, tax offence, duty, evasion of taxes, ways of committing crimes

References:
Elinskiy A.V. Opyt Velikobritanii i SShA po razgranicheniyu zakonnoy i nezakonnoy minimizatsii nalogov i ego znachenie dlya sovershenstvovaniya rossiyskogo zakonodatel'stva [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tantPlyus». Rezhim dostupa: lokal'nyy.
Solov'ev I.N. Nalogovye prestupleniya v torgovle: Kommentariy k proverkam i ugolovnym delam. M., 2003. S.29.
Sabitov R.A., Pishchulin V.G. Nalogovye prestupleniya: ugolovno-pravovye i kriminologicheskie aspekty. Chelyabinsk, 2001.S.35.
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.
Federal'nyy zakon ot 25.06.1998 № 92-FZ «O vnesenii izmeneniy i dopolneniy v Ugolovnyy kodeks Rossiyskoy Federatsii» // «Sobranie zakonodatel'stva RF», № 26, 29.06.1998, st. 3012.
Kucherov I.I. Prestupleniya v sfere nalogooblozheniya. Nauchno-prakticheskiy kommentariy k UK RF. M., 1999. S. 43.
Mamilov K.V. Ugo

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:
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-pra

Abstract: The present article is devoted to the legal provision regarding liability for avoiding paying taxes and/or levies in the Russian Federation. The author of the article raises questions about legislative regulation and improvement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation. The author describes the law enforcement practice related to the liability for this type of crime and proves the need in a new approach of the law maker to the decision making processes in the sphere of tax crime. In particular, the author of the article points out particular ways to commit tax crime, the moment when tax crime is considered to be over and imperfection of description of the corpus delicti as set forth by Article 199 of the Criminal Code of the Russian Federation. The author also touches upon the questions of imperfect interaction between tax and criminal laws. The main methods used by the author were the following: dialectic method, analysis and synthesis, historical, logical and systems methods and the technical method of cogitation. Current changes in the tax legislation, arising issues regarding the theory and law enforcement of the provisions set forth by Article 199 of the Criminal Code of the Russian Federation prove the need for a new approach to the matter. The author also concludes that it is necessary to include the wording ‘otherwise’ in these provisions, change the wording ‘ when committed on a large or especially large scale’ and reconstruct the features discussed by the author in this article.

Keywords: criminal liability, tax crime, organizations, objective party, ways to improve, major size, tax legislation, corpus delicti, avoidance.

References:
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya. Federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 03.12.2013) // SPS Konsul'tant plyus.
Ugolovnyy kodeks Rossiyskoy Federatsii. Federal'nyy zakon ot 13.06.1996 № 63-FZ (red. ot 25.11.2013) // SPS Konsul'tant plyus.
Postanovlenie Plenuma Verkhovnogo Suda RF ot 28.12.2006 g. № 64 «O praktike primeneniya sudami ugolovnogo zakonodatel'stva ob otvetstvennosti za nalogovye prestupleniya» // SPS Konsul'tant plyus.
Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii. SPb.: Yuridicheskiy tsentr Press, 2007.
Klepitskiy I.A. Sistema khozyaystvennykh prestupleniy. M.: Statut, 2005.
Kuznetsov A.P. Politika gosudarstva v nalogovoy sfere: ugolovno-pravovye sredstva i organizatsionno-takticheskie metody. N. Novgorod., 1995.
Kucherov I.I. Prestupleniya v sfere nalogooblozheniya: nauchno-prakticheskiy kommentariy k UK RF. M., 1999.
Kucherov I.I. Nalogovaya prestupnost': kriminologicheskie i ugolovno-pra

Abstract: The author of the article offers a definition of criminal law risk of tax agents who can be held criminally liable for non-performance of their obligations according to Article 199. 1 of the Criminal Code of the Russian Federation. The author of the article views the main features of existing criminal law risks of tax agents, grounds of such risks, purpose and the intensity and actual conditions and circumstances as well as consequences of risky behavior. The author also touches upon the problems of enforcing the provisions of Article 199.1 of the Criminal Code of the Russian Federation in terms of recent changes in criminal procedure legislation.

Keywords: taxes and taxation, tax agent, criminal risk, criminal law risk, criminal liability, Article 199.1 of the Criminal Code of the Russian Federation, legal risk, Zhanlinsky, modernization of criminal law.

References:
Solov'ev I.N. Prestupnye nalogovye skhemy i ikh vyyavlenie // Uchebnoe posobie, 2009, (SPS «Konsul'tant Plyus»);
Kommentariy k Ugolovnomu kodeksu Rossiyskoy Federatsii / Otv. red. dok. yurid. nauk, prof. Zasluzhennyy deyatel' nauki RF A.E. Zhalinskiy. 3-e izd., pererab. i dop. M.: Izdatel'skiy Dom «Gorodets», 2010. S. 510-511, 600;
Baburin V.V. Risk kak osnovanie differentsiatsii ugolovnoy otvetstvennosti, disser., 2009;
Zaripov V.M.. Nalogovye prestupleniya: novyy poryadok vozbuzhdeniya ugolovnykh del. Zhurnal «Nalogoved», № 2 (98), 2012, S.44-50;
Zharikov Yu.S. Ugolovno-pravovoe regulirovanie i mekhanizm ego realizatsii. M. Yurisprudentsiya. 2009, (SPS «Konsul'tant Plyus»);
Zhalinskiy A.E. Ugolovnoe pravo v ozhidanii peremen: teoretiko-instrumental'nyy analiz. 2-e izd., pererab. i dop. M.: Prospekt, 2009, (SPS «Konsul'tant Plyus»);
Shchekin D.M. Nalogovye riski i tendentsii razvitiya nalogovogo prava / Pod red. S.G. Pepelyaeva,-M.: Statut, 2007, S.11-14. 1.Solov'ev I.N. Nalogovaya prestupnost' ushla v pike. Portal Pravo.ru (h

Abstract: The article is devoted to conceptual problems of defining personal interest as the motive for committing criminal act of non-performance by a tax agent of his obligations to calculate, withhold or transfer taxes and/or levies to the associated budget or non-budgetary fund. The author of the article touches upon interpretation of the aforesaid motive by the Plenum of the Supreme Court of the Russian Federation as it is provided in their Decree on practical application by the courts of criminal legislation on liability for committing tax crime. The author also provides definitions of personal interest as it appears in court sentences given in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The article describes doctrinal interpretations of the term ‘personal interest’ and raises a question whether it is expedient to use this feature of a criminal act. Special attention is paid to the line of reasoning followed by the New Moscow City Court for the Tula Region in their sentence of acquittal. The author concludes that the concept of ‘personal interest’ can be actually used as the criterion for delimitation of socially dangerous acts from other actions only if all circumstances of the case are thoroughly considered.

Keywords: Plenum, sentence, motive, personal interest, personal motivation, tax agent, tax, tax crime, risks of a tax agent.

References:
Varankina Yu. Problema kvalifikatsii prestupleniy, sovershaemykh iz korystnoy ili inoy lichnoy zainteresovannosti (na primerakh sudebno-sledstvennoy praktiki po ugolovnym delam o prestuplenii, predusmotrennom st. 145.1 UK RF) // Ugolovnoe pravo. 2008. № 6. ( GAS «Pravosudie»).
Materialy Saratovskogo Tsentra po issledovaniyu problem organizovannoy prestupnosti i korruptsii. NP «Tsentr nauchno-pravovykh initsiativ N.A. Lopashenko.
Chernykh A.G. Lichnyy interes kak priznak sostava neispolneniya obyazannostey nalogovogo agenta (stat'ya 199.1 Ugolovnogo kodeksa Rossiyskoy Federatsii) // Obshchestvo i pravo. 2011. № 4 (SPS «Konsul'tantPlyus»).
Chernykh A.G. Ugolovno-pravovoe protivodeystvie neispolneniyu obyazannostey nalogovogo agenta: Avtoref. dis. … kand. yurid. nauk. Krasnodar, 2011. S. 7.
Prigovor Sverdlovskogo rayonnogo suda g. Krasnoyarska ot 6 iyulya 2012 g. // IPS «Aktoskop».
Prigovor Alapaevskogo gorodskogo suda Sverdlovskoy oblasti ot 11 dekabrya 2012 g. // RosPravosudie.
Pri

Abstract: The present article is devoted to particular issues of criminal liability for avoidance of paying taxes and/or levies in the Russian Federation and foreign states. By using the method of peer reviews, the author of the article provides the key figures of different countries not receiving budget revenues as a result of evasion of taxes. The author focuses on foreign experience as one of the sources of information about how to improve national legislation. In particular, the author compares the experience of imposing criminal liability for evasion of taxes in the USA and Russian Federation. The article contains a general description of particular methods of preventing tax crime in different countries. Based on the research, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes and/or levies by organizations in the Russian Federation. These measures can serve both as a theoretical concept and practical recommendations on how to improve the effective legislation.

Keywords: The present article is devoted to particular issues of criminal liability for avoidance of paying ta, the author of the article provides the key figures of different countries not receiving budget reven, the author compares the experience of imposing criminal liability for evasion of taxes in the USA an, the author offers concrete measures to develop the sphere of criminal liability for evasion of taxes

References:
Konstitutsiya Rossiyskoy Federatsii. Prinyata Vsenarodnym golosovaniem 12 dekabrya 1993 goda (red. ot 30.12.2008) [Tekst] // Rossiyskaya gazeta.-25.12.1993.-№ 237.
Kodeks ob administrativnykh pravonarusheniyakh. Federal'nyy zakon ot 30.12.2001 № 195-FZ (red. ot 01.10.2013) [Tekst]// Sobranie zakonodatel'stva RF.-07.01.2002.-№ 1 (ch. 1).-St. 1.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya. Federal'nyy zakon ot 31.07.1998 № 146-FZ (red. ot 01.10.2013) [Tekst]// Sobranie zakonodatel'stva RF.-№ 31.-03.08.1998.-St. 3824
Ugolovnyy kodeks Rossiyskoy Federatsii. Federal'nyy zakon ot 13.06.1996 № 63-FZ (red. ot 01.09.2013) [Tekst]// Sobranie zakonodatel'stva RF.-17.06.1996.-№ 25.-St. 2954.
O nekotorykh voprosakh primeneniya chasti pervoy Nalogovogo kodeksa Rossiyskoy Federatsii. Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 28 fevralya 2001 g. № 5 [Elektronnyy resurs]// SPS Konsul'tant Plyus
Glushko D. E. K voprosu o nalogovykh pravonarusheniyakh i prestupleni

Abstract: Combating tax crime holds special significance for modern Russian society. Failure to perform the duties of a tax agent is a wide-spread tax crime. The article is aimed at examining this corpus delicti and uncovering the issues of legal practice involving this particular delict.

Keywords: Taxes and taxation, liability, responsibility, tax agent, corpus, crime, improvement, Law, taxes, dues

References:
Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii. – SPb: «Yuridicheskiy tsentr Press», 2007 – 765 s.
Karyakin, V.V. Problemy primeneniya ugolovnoy otvetstvennosti za nalogovye prestupleniya / V.V. Karyakin // Sovremennoe pravo.-2006.-№8. – S.21-24.
Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i nalogooblozhenie.-2006.-№4. – S. 18-23.
Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V. Sverchkov // Rossiyskaya yustitsiya.-2000.-№7. – S.49-55.
Tyunin V.I. Nalogovye prestupleniya v Ugolovnom kodekse Rossiyskoy Federatsii / V.I. Tyunin // Zhurnal rossiyskogo prava. – 2004.-№8. – S.58-61.
Mosin E.F. Doktrina obosnovannoy nalogovoy vygody / E.F. Mosin // Vash nalogovyy advokat. – 2007.-№5. – S.45-50.
Magomedov D., Kovalev V. Osobennosti kvalifikatsii nalogovykh prestupleniy / D. Magomedov, V. Kovalev // Zakonnost'. – 2003.-№2. – S.15-18.
Klepitsk

Abstract: Tax crime is one of the most serious threats for economic security of Russia. As practice shows, most of tax crimes are committed as a failure to fulfi ll the tax agent’s responsibilities. The present article is devoted to this issue as well as improvement of current legislative regulation of such corpus delicti.

Keywords: studies of law, tax agent, responsibility, corpus delicti, improvement, legislation, taxes, levies, liability.

References:
Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii. – SPb,
2007.
Karyakin, V.V. Problemy primeneniya ugolovnoy otvetstvennosti za nalogovye prestupleniya / V.V. Karyakin
// Sovremennoe pravo. - 2006. - №8.
Krupin M.L. Nalogovoe prestuplenie: ugolovno-pravovaya kharakteristika / M.L. Krupin // Nalogi i
nalogooblozhenie. - 2006. - №4.
Sverchkov V. Uklonenie ot uplaty obyazatel'nykh platezhey: konstruktsiya sostavov prestupleniya / V.
Sverchkov // Rossiyskaya yustitsiya. - 2000. - №7.
Tyunin V.I. Nalogovye prestupleniya v Ugolovnom kodekse Rossiyskoy Federatsii / V.I. Tyunin // Zhurnal
rossiyskogo prava. – 2004. - №8.
Mosin E.F. Doktrina obosnovannoy nalogovoy vygody / E.F. Mosin // Vash nalogovyy advokat. – 2007.
- №5.
Magomedov D., Kovalev V. Osobennosti kvalifikatsii nalogovykh prestupleniy / D. Magomedov, V. Kovalev
// Zakonnost'. – 2003. - №2.
Klepitskiy I.A. Nalogovye prestupleniya v ugolovnom prave Rossii: e

Abstract: 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
nalogooblozheni

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