The Legal Mechanism of Criminal Legislation for Tax Crimes

The funds collected through taxes and levies are allocated by the state for purposes of public interest: national defence, the effective functioning of healthcare institutions, the provision of educational facilities, the maintenance of law enforcement bodies, and so on. Accordingly, the state faces the critical task of preventing tax evasion and non-payment of levies. The primary means of addressing this issue is by imposing on individuals and legal entities the obligation to pay taxes and establishing criminal liability for acts resulting in the non-receipt of the relevant contributions into the state’s budgetary system. The study aimed to identify the legal mechanisms within criminal legislation concerning tax offences. The authors concluded that amendments to the Criminal Code and the Criminal Procedure Code of Russia will impact business practices and state policy. However, certain procedural aspects remain insufficiently developed by the legislature. For instance, the court, rather than the investigator, must determine the amount of tax underpayment by considering the actual expenses incurred by the taxpayer.