Questions were raised on the state of criminal law policy in the field of tax crimes, the direction of its humanization and decriminalization. The official statistics on the number of persons brought to criminal responsibility for crimes under Articles 198–1991, 1993, 1994 of the Criminal Code of the Russian Federation are given. The applied punishments and grounds for exemption from criminal liability are analyzed in relation to the damage caused to the federal budget.
Criminal Code of the Russian Federation, crime, taxes, federal budget, exemption from criminal liability, punishment, humanization, damage
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