Review of the practice of bringing to responsibility for tax evasion in the budgets of the Russian Federation

The article presents a review of the practice of bringing to responsibility for tax evasion to the budgets of the Russian Federation, on the example of the analysis of statistical data on articles. 198-1999.2 OF THE Criminal Code of the RF. The legal basis and actions of investigative authorities to compensate damage which is an important condition ensuring disclosure of an illegal act, occurrence of the liability established by the law and reimbursement of the caused damage are considered.