The subject of the study is the criminal law norms regulating the grounds for criminal liability for crimes related to tax evasion. The research methodology is based on a combination of general theoretical and special legal methods. To achieve this goal, a formal legal approach was used, the application of which made it possible to carry out a systematic analysis of the constituent key features of the subjective side of criminal acts, responsibility for which is established in articles 198 and 199 of the Criminal Code of the Russian Federation, and to justify changes in criminal legislation aimed at improving it. The novelty of the research is expressed in the development and argumentation of a set of interrelated scientific conclusions, the author's formulated approach to the problem of qualifying the subjective side of crimes related to tax evasion and other fiscal obligations; the identified features of the criminological and psychological appearance of a person who committed acts aimed at causing economic harm to the state through non-fulfillment of tax obligations. The author concludes that there is an inextricable link between guilt and the nature of actions, which are expressed in active behavior aimed at concealing the taxpayer's property, which is supposed to pay arrears. The motive and purpose of tax evasion have a common mercenary nature, a conscious desire to keep in their possession funds that, in accordance with the provisions of tax legislation, should have been paid to the budget or an extra-budgetary fund. The study of the personality of the subjects of tax evasion and (or) fees made it possible to establish the absence in the vast majority of mental anomalies, both associated with insanity and not associated with it.
Ildar Fanikhovich Khairullin (Sun,) studied this question.