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The importance of the chosen topic is determined by the fact that contemporary society takes much interest in comparative studies. The study of foreign law opens up new horizons before a lawyer, allows him to know the law of his country better due to the fact that specific features of this law are distinctly revealed in the course of comparing it with other legal systems. In this connection the purpose of this article consists in identifying main specific features of tax crimes in Russia and Germany. The leading method for studying this problem is the comparative and legal method that enables us to consider problem issues of tax crimes in Russia and Germany in a comprehensive manner. The authors provide insight into the legal nature of essential elements of such crimes, compare and reveal the system of relevant punitive measures for various types of tax crimes in both countries. The examples of Russian and German judicial practice have been analyzed. Special attention is paid to the cases of voluntary reports to the police about tax crimes in Germany that aroused a lot of debate. The materials of the article can be useful for students, post-graduate students and teachers who take interest in this problem.

LEGAL COMPARATIVE ANALYSIS OF MAIN SPECIFIC FEATURES OF TAX CRIMES IN RUSSIA AND GERMANY