TO THE QUESTION OF CRIMINAL LIABILITY FOR TAX CRIMES AND EXEMPTIONS FROM IT
The article discusses the definition of criminal liability. The question of bringing to criminal responsibility for tax crimes is raised. In particular, the grounds for bringing an individual and organizations are disclosed. Obligatory characteristics of crimes such as ways of committing a crime, the amount of unpaid taxes, the age of bringing to criminal responsibility for these crimes are analyzed. Besides, conditions necessary for exemption from such responsibility are disclosed.