The importance of the forensic aspect of establishing a mechanism for committing a crime in matters of qualifying the actions of the criminal

Proshin Vladimir Mikhailovich

The author believes that the basis for the correct qualification of any crime is the need for a criminalistic establishment of a model of the mechanism for committing the corresponding crime. The author confirms this point of view on the example of the analysis of such crimes as tax evasion payable by the organization (Article 199 of the Criminal Code of the Russian Federation) and tax fraud (Article 159 of the CC RF). An analysis of the mechanisms for committing these crimes allows one to correctly qualify the actions of individuals within the framework of the legislation on taxes and fees related to providing the taxpayer with the right to set off or refund excessively paid taxes and fees, and to recover the amount of value added tax and excise taxes.

Keywords:Tax legal relations, taxpayer, tax crime, tax fraud, mechanism for committing a crime, tax evasion, seizing budget funds, tax benefit, tax refund from the budget, tax credit.