The Problematic Aspects of Exemption from Criminal Liability for Tax Evasion of Alternative Forms of Resolution of Criminal Law Conflicts

The publication examines the impact of legislation on taxes and fees on the use of blank dispositions of articles on tax crimes. Arguments are given that some provisions of the Tax Code of the Russian Federation intrude into criminal law relations, introducing additional grounds excluding criminal liability. These include the provisions of paragraph 3 of Article 32 of the Tax Code of the Russian Federation, according to which, if the Federal Tax Service of Russia detects arrears in large and especially large amounts and the taxpayer pays it, as well as penalties and fines, within two months from the date of presentation of the relevant requirement, the obligation to transfer documents to the investigative authorities is canceled. This means that there are no criminal consequences for a taxpayer who has committed intentional evasion from paying taxes, fees and insurance premiums. Meanwhile, in the criminal law, voluntary compensation for damage caused by a crime is not a basis for rehabilitating exemption from criminal liability. In such cases, there are grounds for non-rehabilitating exemption from criminal liability provided for in Articles 75, 76, 761, 762 of the Criminal Code of the Russian Federation. At the same time, such an opportunity is established only for a person who has not previously committed a crime, and paragraph 3 of Article 32 of the Tax Code of the Russian Federation allows avoiding criminal liability repeatedly, since it does not link decision-making with whether the offense was committed for the first time or not. These grounds do not coincide with the norms established by the criminal law that are universal for all types of crimes and create conditions for restricting the operation of the criminal law in a circle of persons.

exemption from criminal liability, tax crimes