Specific features of the subject of providing in cases of tax evasion from an organization

The features of the subject of proof in the investigation of tax evasion are considered. It is shown that, in conjunction with the specifics of the immediate object of this crime, the actual damage caused by the deliberate actions of the perpetrator must be established, which can create differences between tax arrears and damage in case of evasion of their payment. The objective side is determined by the specifics of the end of tax evasion, which, in addition to the amount of damage, is determined by the course of three financial years, the duration of this period is determined by the timing of the payment of taxes. It is shown that the amount of damage is subject to proof in conjunction with specific mechanisms of tax evasion, and these actions can be performed by different persons, therefore, the guilt of a special subject of tax evasion is also subject to proof.