INSTITUTION OF COMPLETE AND VOLUNTARY ABANDONMENT WHILE COMMITTING TAX CRIMES IN RUSSIA AND GERMANY: PROBLEMS AND DISCUSSIONS OF LAW APPLICATION
The article deals with problems of the institution of complete and voluntary abandonment of the criminal purpose under the laws of Russia and Germany. The norms providing for special types of exemption from criminal liability for tax crimes are analyzed. The author believes in the Russian Criminal Code there is no need for duplication of norms in the notes to articles in the Special Part. In Germany, the question of the necessity of preserving the norm on voluntary communication on the committed criminal act is rightly exposed, because the analysis of practice confirms that taxpayers only turn to the institute of "acknowledgement of guilt" only if there is a real threat of disclosure of non-payment of taxes during the forthcoming on-site inspection.