Criminal Law Policy in the Economic Sphere: An Overview of Legislative Amendments in 2024

   The paper provides for the assessment of recent legislative changes aimed at shaping differentiated directions of criminal law policy in the regulation and protection of public and private economic relations. The author concludes that a more systemic approach is required when introducing amendments aimed at safeguarding tax relations. As a specification of this conclusion, the need is asserted to supplement the criminal-law regulatory mechanism concerning liability for organizing activities to submit to the tax authority and to market knowingly forged invoices and tax returns (Art. 173.3 of the Criminal Code of the Russian Federation) by means of incentives, i. e., special circumstances that would exempt from criminal liability.

   It is argued that changes in the thresholds of damage significant for the elements of economic offenses should not be interpreted as a reduction in the intensity of criminal-law regulation and protection of the relevant relations (both public and private), but rather as a maintenance of the level of criminal-law impact on them.

   The paper further notes that achieving systematic criminal-law policy in the economic sphere (taking into account its differentiation into private and public aspects) requires the development of a coherent strategy.

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