TY JOUR TI Modern criminal law policy in the field of tax crimes KW Criminal Code of the Russian Federation KW crime KW taxes KW federal budget KW exemption from criminal liability KW punishment KW humanization KW damage JO BULLETIN OF THE MOSCOW UNIVERSITY OF THE MINISTRY OF INTERNAL AFFAIRS OF RUSSIA AU Batyukova, V.E. PY 2023 IS 0 PB Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot