On Exemption from Criminal Liability for Tax Crimes

Based on the analysis of the peculiarities of the grounds for exemption from criminal liability for the commission of tax crimes, a conclusion was made on the implemented independent criminal and criminal procedure policy in the field of countering tax crimes. The ongoing processes of making appropriate changes to the criminal and criminal procedure legislation were assessed, trends aimed at liberalizing and humanizing legislation in the field of economics were analyzed, /in particular, the introduction of article 76.1 of the Criminal Code of the Russian Federation, which enshrines the grounds for exemption from criminal liability for committing economic crimes in case of compensation for damage caused.