Умысел в налоговых преступлениях и конструкция продолжаемого преступления

Уголовное право. 2020. № 4. С. 15–20.

Esakov G., Саушкин Д. В.

The authors discuss the concept of continuous crime with regard to tax evasion which last for several years. This issue is non-uniformly decided in scholar works. The first position allows to summarize all unpaid in three years taxes without establishing that all episodes of tax evasion were encompassed by single intention. The second position refers to the general concept of continuous crime and propose to prove such single intention before conviction for tax evasion with regards to summarized sums of unpaid taxes. The authors conclude that this approach is more consistent with general principles of criminal law especially fault principle. They propose some general rules of legal qualification of tax evasion in difficult cases.

Keywords: крупный размер, multiplicity of crimes, совокупность преступлений, умысел, налоговые преступления, intention, tax crimes, continuous crime, gross size, продолжающееся преступление