The article uses statistical data about the number of detected tax crimes, the indemnification amounts based on the results of investigation of criminal cases initiated on tax and fees legislation violations and which contain elements of crimes, as well as analyzes the current legal mechanism for combating tax crimes and identifying its shortcomings. On the basis of the conducted analysis the author suggests measures to improve the criminal policy in the sphere of taxation, the implementation of which will ensure effective combating tax evasion and, thereby, increasing of the budget incomes in the budgetary system of the Russian Federation. The author focuses on the most problematic issues, among which we could highlight: factual impossibility of identifying tax crimes at the moment of their committing by tax control methods; absence of special law enforcement institutions which would fight tax crimes in the sphere of taxation, hindering the performance of operative and investigative actions on the basis of the arbitration court determination on the satisfaction of the plaintiff’s (taxpayer’s) petition on the suspension of the tax authority’s decision on tax prosecution, etc.
Tax crimes, criminal policy in the sphere of taxation, criminal corporate liability, tax and duties evasion, protection of the state’s financial interests.
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