CRIMINAL AND LEGAL CHARACTERISTICS OF CUSTOMS EVASION. COMPARATIVE ANALYSIS OF THE LEGISLATION OF RUSSIA AND THE REPUBLIC OF BELARUS

Abstract

The article provides a criminal and legal description of customs evasion under the legislation of Russia and the Republic of Belarus. The objective and subjective signs of the crimes provided for in Articles 194 of the Criminal Code of the Russian Federation and 231 of the Criminal Code of the Republic of Belarus are considered, qualifying signs and sanctions are analyzed. Special attention is paid to a comparative analysis of the approaches of the two states to determining large and especially large amounts of evasion, as well as to the differentiation of responsibility depending on the methods of committing an act, as well as the presence of common features due to membership in the Eurasian Economic Union, and significant differences in the technical and legal design of norms and the severity of penalties.