Personal Interest as the Main Motive in the Failure to Fulfill the Duties of a Tax Agent

Abstract

One of the main goals of the criminal law is to formulate practical recommendations on the subjective side of tax crimes. Especially, an exceptional problem is the establishment of a motive in article 199.1 of the Criminal Code, because it is necessary to establish personal interest qualifying this corpus delicti. Proceeding from this, the problem of establishing personal interest is relevant, since in law enforcement practice the same acts are interpreted differently. At the moment, the problem of establishing personal interest in the theory of criminal law is relevant among scientists, but at the same time, many questions regarding the application of the concept of personal interest in the disposition of this article remain unresolved. Theoretical and practical problems require further research, including using the latest approaches, taking into account the rethinking of individual provisions of the criminal legislation of the Russian Federation. The purpose of writing the article is to study problematic issues regarding the understanding of personal interest, as well as to give a legal assessment of the application of this motive in the analyzed article. The objectives of this study were: the definition of the concept of personal interest and setting of problematic issues in law enforcement practice. The practical significance of the study lies in the fact that the recommendations offered by the author can be used by a Russian legislator in improving the norms of the Criminal Code of the Russian Federation establishing criminal liability for non-fulfillment of duties of a tax agent.