On the issue of the need to exclude tax payments from the amount of stolen funds

The article provides a critical analysis of the decision of the Constitutional Court of the Russian Federation of December 8, 2022 No. 53-P and the draft amendments to Article 158 of the Criminal Code of the Russian Federation, according to which the amount of mandatory payments is not subject to inclusion in the amount of theft. According to the author, the fact that the fraudster realizes the inevitability of causing property damage to the victim, including tax deductions, the mechanism for causing such damage and the recognition of the crime as completed from the moment it was caused does not allow us to agree with the rationale given in the novel.