Factors Influencing the Formation of the Modern Criminal Law Policy of the Russian Federation in the Field of Taxation

Introduction. The article attempts to determine the factors that influenced the decriminalization of modern criminal law policy in taxation and its degree of influence on the state of tax discipline and tax security in general. The article analyzes the impact of changes in criminal legislation, the need for which was indicated in the Messages of the President of the Russian Federation to the Federal Assembly in 2023 and 2024 on the financial security of the state in two aspects: 1) the hierarchical relationship between criminal policy and criminal policy in taxation; 2) the relationship between criminal policy in taxation and fiscal policy. Particular attention is paid to the impact of changes in certain norms of the Criminal Code of the Russian Federation on tax crimes in the direction of decriminalization of legislation on tax crime indicators.

Materials and methods. When writing the article, general scientific methods (analysis, synthesis, logical method) and private legal methods (legal modeling, legal forecasting, legal statistics) were used.

Research results. Analysis of recent changes in criminal legislation made it possible to clarify the significance of current criminal legal policy in the tax sphere, as well as in the structure of national security and financial stability of the state.

Discussion and conclusion. Criminal legal policy in taxation is a dynamic phenomenon based on: 1) the organic application of the “criminalization decriminalization” approach in combination with other coercive measures provided for by tax and administrative legislation; 2) identifying the causes

and patterns underlying criminal acts. Tax security, ensured by effective tax control and enforcement in the tax sphere, makes it possible to mitigate criminal legal policies in taxation. The main factors influencing criminal tax policy include the parameters of budget and tax policy, the efficiency of tax administration, including digitalization.The article analyzes the hierarchical relationship between the concepts of "criminal policy" "criminal policy in the field of ensuring national security" – "criminal policy in the field of ensuring economic security" – "criminal policy in ensuring financial security" – "criminal policy in the financial and budgetary sphere" "criminal policy in taxation". The factors that influenced the decriminalization of criminal law policy in taxation, such as the parameters and directions of budget and tax policy, the level of tax administration, have been identified.

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