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EN
The present article is devoted to the analysis of last essential change, which has occurred in the criminally-remedial, tax and criminal legislation, with reference to bringing to criminal liability on tax crimes affairs. In this article there is an attempt of finding out how much rational are the respective alterations and what legislative measures it is necessary to undertake in order to make the algorithm of bringing to criminal liability for tax crimes more effective.
EN
The present article is devoted to the analysis of last essential change, which has occurred in the criminally-remedial, tax and criminal legislation, with reference to bringing to criminal liability on tax crimes affairs. In this article there is an attempt of finding out how much rational are the respective alterations and what legislative measures it is necessary to undertake in order to make the algorithm of bringing to criminal liability for tax crimes more effective.
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