Criminal-legal assessment of tax evasion in connection with the introduction into the tax legislation of a single tax account and a single tax payment

The article examines the Unified Tax and Unified National Tax as instruments for repaying the total obligation to make mandatory payments in favor of budgets at various levels. Methods of evading taxes and other obligatory payments are analyzed in accordance with the dispositions of Articles 198, 199 of the Criminal Code of the Russian Federation. Based on the current legislation and clarifications of the Plenum of the Supreme Court of the Russian Federation, the author comes to the conclusion that at the current stage, qualification for the above-mentioned compositions is possible only by applying an analogy to the clarifications of the Plenum of the Supreme Court of the Russian Federation. The textual content of the Criminal Code of the Russian Federation and the Tax Code of the Russian Federation are in conflict, and therefore it is necessary to bring the Criminal Code of the Russian Federation in accordance with the current edition of the Tax Code of the Russian Federation in accordance with Federal Law № 263-FL dated July 14, 2022.