Legal Uncertainties in Qualification of Concealment of Monetary Resources or Assets of an Organization or a Sole Proprietor, at the Expense of which Collecting of Taxes, Fees, Insurance Premiums Has to be Made

The subject of this research is the doctrinal and practical problems that a law enforcer faces when qualifying person’s actions as concealment of monetary resources or assets of an organization or a sole proprietor, at the expense of which taxes, fees, insurance premiums should be collected. The most inexplicit thing for both law enforcement authorities and for scholarship is relatively new for Russian criminal law crime of concealing of monetary resources or assets from collection for nonpayment of taxes and fees provided for in article 199.2 of the Criminal Code of the Russian Federation. The bad legislative technique poses a great number of questions about the content of actus reus and mens rea of this crime which is clearly demonstrated by the existence of a significant number of contrary court decisions delivered under similar circumstances of criminal case. The importance of chosen topic is also confirmed by constantly growing number of people who were convicted under article 199.2 of the Criminal Code. Due to controversial investigative and judicial practice and the lack of a common understanding of the contents of the elements of this crime, this may result in the violation of the basic constitutional rights of defendants. As results of the research, the most actual issues that law enforcement authorities has with crime provided for in article 199.2 of the Criminal Code were identified and also the rules for interpreting the elements of this crime were developed by the author.