Criminal protection of Russia's fiscal interests in the foreign economic sphere

Subject of study: in the context economic sanctions against Russia, issue international trade with foreign partners is more relevant than ever. Improving quality customs administration and transition from "electronic" to "intellectual" customs, gives positive results, which are subject study by economists lawyers field customs. Behind brackets questions effectiveness criminal law protection fiscal interests state sphere. An analysis statistical data courts, other enforcement agencies made it possible develop probable hypotheses for future development crime this area, study.
 The purpose formulate evidence-based proposals improving mechanisms activity.
 List methods objects research. Statistical observation, a method grouping summarizing subsequent interpretation make forecast effective state's sphere.
 Conclusions on results study. area should be an exceptional nature, guidelines built favor transparency procedures profitability doing honest business. Currently, there decrease number convicts under Art. 194 Criminal Code Russian Federation significant increase voluntary forms payment arrears payments. Two main reasons have been identified: organizational administration; legal judicial practice principle presumption good faith declarant.