Outline
DOI: 10.29039/2312-7937-2026-3-161-166 ISSN: 2312-7937
CURRENT PROBLEMS OF INITIATING CRIMINALCASES INVOLVING TAX OFFENSES
Elena KleschinaThe article examines the main problems of initiating criminal cases for tax crimes, which are caused by changes in legislation in 2025-2026. It is concluded that the increase in the number of tax crimes is accompanied by the tightening of penalties for tax crimes, a tendency towards the mitigation of preventive measures for these crimes, and the clarification of the procedure for initiating criminal cases in this category. Based on the analysis of judicial practice, the article proposes solutions to the identified problems.
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