The current state and issues of decriminalization of crimes in the field of taxation

The article highlights the key changes in Russian criminal law aimed at decriminalizing tax offences starting in 2022. The primary focus is given to raising the threshold for criminal liability and reorienting the process of initiating criminal cases, which now based exclusively on the data of tax authorities. The 2023 additions clarify the criteria for classifying actions as criminal, that reduces the number of frivolous cases and contributes to the humanization of criminal legislation.