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The publication is devoted to the analysis of the practice of law enforcement of a special reason for initiating criminal cases on crimes provided for in Articles 198–199.2 of the Criminal Code of the Russian Federation, introduced in 2022. The study analyzes the structure of regulatory changes and their impact on the activities of law enforcement agencies to combat tax crimes. It is established that this novel, having a pronounced focus on the liberalization of liability for violation of tax legislation, was implemented without taking into account the blank nature of the legal mechanisms regulating legal relations in the field under consideration. As a result, the author substantiates the conclusion that the change in the procedure for bringing to criminal responsibility did not lead to a significant liberalization of liability, while at the same time giving rise to new conflicts that require elimination.
Anatoly N. Pankratyev (Thu,) studied this question.