On Bringing Negligence Provisions in Tax Law in Compliance with the Criminal Law Approach

Starting from 2023, the tax authorities are instructed to warn the taxpayer directly in the decision on the results of the tax audit about the consequences of the presence of signs of a tax crime in a tax violation. Since tax crimes are committed only with intent, the tax authority, warning the taxpayer, must justify the existence of intent in the text of the decision and as part of the tax offense. Due to the specifics of the regulation of careless guilt in the Tax Code of the Russian Federation, a wider range of acts is intentional from the point of view of tax law than from the point of view of criminal law. Consequently, there is an obvious risk of mass discretion by the tax authorities of signs of crimes in careless violations. To solve the problem, the provisions on negligent fault in tax law should be brought into line with the criminal law approach.