Criminal Law Characteristics and Qualification Challenges of Tax and Insurance Contribution Evasion: A Comparative Legal Analysis with Foreign Legislation

The article examines criminal law aspects of tax and insurance contribution evasion in the Russian Federation. It analyzes qualification challenges of this offense, including issues related to establishing subjective elements, amount of non-payment, and evasion methods. Current statistical data from the Federal Tax Service of Russia on tax crime detection is presented. A comparative legal analysis with legislation of foreign countries (USA, Germany, France) is conducted, identifying similarities and differences in approaches to criminalization of tax offenses. Proposals for improving Russian criminal legislation in this area are formulated.