The Relationship of Tax and Banking Legislation with the Norms of the Criminal Code of the Russian Federation

This article examines the problems and analysis of the development of modern domestic legislation and the problems that law enforcement officers encounter in terms of preventing crimes in the field of banking activities. At the same time, a direct relationship and influence of tax legislation and crime in this area is established. The author pays special attention to the assessment of the dependence of changes in the types of criminal schemes and the expansion of criminal activity on changes in tax legislation. In the course of the study, he comes to the conclusion about the need to develop a􀁢modern set of criminal- legal and tax measures to counteract crimes committed in the sphere of banking activities and related tax crimes, using methods of monitoring the movement of funds and goods.