Tax crimes in the Russian Federation: concept, assessment, problems of detection

The relevance of the research topic lies in the fact that tax crimes are carried out with the aim of encroaching on the financial interests of the state. It is noted that the most common way of committing tax crimes is considered to be tax evasion. Through timely and full payment of tax payments, uninterrupted provision of state activities is achieved. Despite the efforts of law enforcement agencies, tax crimes persist to this day. The purpose of this study is a comprehensive study of the theoretical and practical foundations of tax crimes in Russian practice, as well as the identification of problems and the proposal of reasonable measures to eliminate them. In the course of the research, such general scientific methods were used as: the research method; the method of synthesis and analysis, the graphical method, the method of scientific abstraction. Educational, normative and statistical material has been studied using the research method. Using the method of synthesis and analysis, the paper provides an assessment of the dynamics of tax crimes identified by accounting entities of the Russian Federation for a certain period, and also calculates the specific weight for them. The graphical method was used in the systematization of digital material in tables and figures. Based on the method of scientific abstraction, the author presents reasonable conclusions and suggestions for solving existing problems in the field of the research topic. The paper identifies such problems of tax crime as: an imperfect definition of the subject of a tax act, enshrined in legislation; inconsistency and divergence of concepts in the criminal law system; controversy and ambiguity of the issue related to the countdown of completion of crimes in the field of taxation; difficulty in determining the severity of the harm caused. To solve these problems, it is proposed: coordinated work of all interested accounting entities; strengthening penalties for committing crimes in the field of taxation; convergence of penalties for organizations and individuals; elimination of contradictions in all branches of law; prevention of distorted data in tax reporting.