The most typical tax evasion schemes are those related to the distortion of the results of financial and economic activities

As part of the study, the general principles of tax evasion schemes related to the distortion of financial and economic activity results were formulated and identified. Taking into account the collected empirical material, which was based on the verdicts of criminal courts on crimes provided for in Articles 198 and 199 of the Criminal Code of the Russian Federation, six of the most typical tax schemes for committing such crimes are identified and described.