At present, the reform of domestic criminal legislation is being carried out with a view to mitigating responsibility for certain crimes that do not involve causing physical or property harm to a citizen. The most attractive in this part are the criminal-legal prohibitions in the sphere of economic activity. But the public danger of certain economic (financial) crimes, which harm the state interests, even in the current criminal legislation of Russia can be recognized as undervalued. Therefore, the implementation of a policy of mitigating criminal responsibility requires extreme selectivity, so as not to deprive the criminal-legal protection of really meaningful economic relations.

To do this, it is necessary to study the experience of criminal legal protection of financial relations, which already exists in the economically developed countries of the Euro-Asian region. The results of their development testify to the successful solution of the problem of finding a balance between the necessary criminalization of socially harmful economic behavior and ensuring the proper protection of the financial interests of society and the state. Certain mechanisms for protecting financial interests can be considered as a matter of reception in the Russian criminal law.