Problems of qualification of tax crimes

At the present stage of economic development tax crimes are a very common type of criminal acts being quite dangerous for the normal functioning of the state, they have gained wide acceptance in various spheres of economic activity. Legal science of the Russian Federation is often faced with a variety of difficulties associated with the correct qualification of the criminal offense. In the main part of the article will discuss the various issues associated with the content of the norms of the Criminal Code of the Russian Federation made a detailed analysis of the composition of this category of crimes, draws a parallel of the relationship between the composition and qualifications.