The effectiveness of tax control in the conditions of humanization of the criminal procedure legislation of the Russian Federation

Abstract

The subject of the study is the existing tax control measures, statistical data of specialized organizations of the results of tax control measures. The object of the study is the effectiveness of the application of tax control measures. The purpose of the study is to improve the institute of tax control. The author considers the change in the procedure for initiating criminal proceedings on tax crimes and the consequences of such changes. In the course of the study, a retrospective of the procedure for initiating criminal cases in relation to the effectiveness of control tax measures is considered. The author suggests paying attention to the possibility of introducing videoconferencing, notification systems through the system of public services, securing the possibility of conducting control measures without the participation of witnesses. No less important is the ratio of tax liability and the realities of life, since the current situation indicates the apparent insignificance of penalties for tax offenses in the implementation of tax control measures. The novelty of the study is to study the impact of changes in the criminal procedure legislation of the Russian Federation on achieving the goals of protecting entrepreneurs. Attention is paid to the cyclical nature of the changes made by the legislator to the procedure for initiating criminal proceedings on tax crimes, which indicates the absence of a systematic approach to improving the criminal procedure and tax legislation of the Russian Federation. The debatable nature of the issue regarding the humanization of Russian criminal policy in relation to tax crimes is touched upon in the works of such scientific figures as Batyukova V.E., Nazarenko B.A., Rykun V.G., is discussed within the framework of the rule-making process, which sufficiently determines the prospects of scientific research. In particular, the authors point to the insufficient validity of more humane measures, which it is not possible to agree with. Statistics prepared by the audit and consulting organization FinExpertiza reflect the need to improve the legislative framework. The conclusions of the study are the need to improve control measures and introduce new ones that meet the realities of life. Proper regulation of tax legal relations seems to be a significant direction of state policy in the context of sanctions pressure.