Tax evasion: enforcement problems

Abstract

Tax crimes cause enormous harm to the entire budgetary system of the state, the economic security of the Russian Federation is jeopardized. The Constitution of the Russian Federation establishes the obligation to pay taxes and fees established by law. Tax evasion can be considered as a tax, administrative offense or crime, depending on how significant this violation is for society and the state, how great the degree of public danger. The correct identification of the signs of the perpetrator of a tax crime is an important and complex issue in qualifying crimes committed in a group way. The problems of law enforcement practice are primarily related to the definition of characteristic powers, on the presence of which the fulfillment of the objective side of the crime depends entirely. This article analyzes the latest changes related to the change in the procedure for initiating cases of tax crimes and how this may affect the current law enforcement practice.