IMPROVEMENT OF CRIMINAL LEGAL RESPONSIBILITY FOR DEFERENCE FROM PAYMENT OF CUSTOMS PAYMENTS BY ORGANIZATIONS AND INDIVIDUALS
This article analyzes the criminal liability for tax evasion by organizations and individuals in the Russian Federation. Customs payments are of great importance for the budget system of the Russian Federation. In this regard, control measures designed to protect the legislation on taxes and fees from illegal encroachments are of particular importance. The authors made a proposal to improve the criminal law in the regulation of customs processes. It is proposed to tighten the penalty for tax evasion. This proposal is justified by the fact that the public danger of such a crime does not correspond to the punishment for it.