Current problems and reduce the level of tax crimes

The Tax system is a set of tax charges levied on taxpayers. Thanks to the tax policy in the majority, budgets of different levels of our state are formed. Due to the high importance for the full implementation of state tasks, various actions aimed at reducing revenues to the budget system of the Russian Federation are punishable by law. The criminal Code of the Russian Federation provides for measures of responsibility for crimes, the specific object of which are public relations in the sphere of economic activity. This includes crimes that violate tax laws. In recent years, since 2015, the development of small business and private entrepreneurship has been highly stepped up, the tax policy of our state is very disloyal to these categories of persons in terms of tax rates. In particular, these and many other categories of persons are trying to reduce the amount of money required to pay taxes and fees by various methods. In criminal law, there are many contentious issues concerning the prevention of tax crimes by various entities. The main problem is that the subject of this type of crime is aware of the social danger of his / her illegal act and wants to have socially dangerous consequences.