Abstract
The author analyzes statistical information on tax crimes, the causes of the fluctuation of their quantitative parameters, and the impact of the economic downturn on tax crimes. Data characterizing the personality of tax offenders are presented. Determinants of tax crimes are examined. The author studies data that reflect the impact of the economic downturn of 2015-2016 and the subsequent stabilization of the economy on the observance of tax obligations. The key determinants of tax crimes that constitute its causal complex are recognized to be self-interest, a desire to get excess profit, and a reluctance to conduct business using common rules. Modern tax crimes have features typical of «white collar» crimes: openness of committing crimes that are made to look like legitimate business activities; use of the intellectual potential of highly qualified specialists for the development and improvement of criminal tax strategies, protection of criminal actions against exposure and prosecution; considerable material damage from crimes; long-term character of criminal activities; focus on using the advantages connected with tax evasion in competition. The author analyzes the norm of legal liability for breach of the law on taxes and duties. It is noted that the gains of tax evasion are higher than the material losses that could be incurred if the fact is exposed. The bigger the amount of uncollected taxes, the less significant the criminal law punitive sanctions are in comparison with it. There is not risk of becoming a subject of criminal prosecution for ignoring the duty to obtain documentation for business activities, for hiding or destroying accounting documentation. The author shows that the insufficiency of criminal law measures of restraining legal deviations regarding tax obligations and the defects of normative legal regulation of legal liability for tax delicts become the determinants of tax crimes because they promote the idea of impunity. Besides, the drawbacks of legal liability for violating the legislation on taxes and duties create conditions for the self-determination of tax crimes and for the formation of shadow economy in the Russian Federation.
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