Problem Issues of Strengthening and Mitigating Criminal Liability for Tax Evadation under the Criminal Legislation of the Republic of Belarus

The article examines the potential of the mechanism of criminal legal protection of tax legal relations from the point of view of possible strengthening and mitigation of criminal liability for tax evasion under the criminal legislation of the Republic of Belarus. Based on the advanced opinions of the scientific and expert community, the practice of applying the rules on criminal liability for tax evasion, options for adjusting the rules on criminal liability for tax evasion are proposed.