Проблемы квалификации налогового мошенничества в уголовном праве

Вопросы российского и международного права. 2021. Т. 11. № 3А. С. 189–196.

Крохин Р. И.

This article examines the problematic issues of tax fraud as a type of economic crime. Of course, every person throughout his life has faced fraud more than once. But the variety of economic crimes considered in the article is particularly dangerous because it can undermine not only private interests, but also the foundations of the country's national security. In this connection, in legal regulations, fraud is qualified as a form of theft and taking possession of property by deception or abuse of trust. Accordingly, in the Criminal Code of the Russian Federation, fraud also received its well-deserved place. Based on the statistical data presented in this article, it is necessary to conclude with confidence about the high level of the crime under consideration. Since tax crimes are difficult to qualify, they require special knowledge in the field of accounting, financial audit, tax legislation and other branches of law. This article considers: tax evasion, which is qualified under Articles 198 and 199 of the Criminal Code of the Russian Federation, as well as fraud, criminal liability for which is provided for in Article 159 of the Criminal Code of the Russian Federation. Based on the results of the review, conclusions are drawn.

Keywords: налоговое законодательство, мошенничество, наказание, преступление, crime, punishment, fraud, criminal code, Уголовный кодекс РФ, tax legislation, налоги и сборы, налоговое мошенничество, taxes and fees, tax fraud