Abstract: During the trial on tax crime in order to interpet crime components it is necessary to address to other branches of law as well as to develop new ways of recording tax authorities' decisions about bringing a taxpayer to tax liability. This should be the mean of guaranteeing the consistency of judicial acts and principle of legal certainty. In her article Philoppova discusses the opportunity to apply prejudice, analyzes doctrinal positions, examines judicial practice on the matter and defines advantages and disadvantages of prejudice in th course of criminal prosection for tax crime. The following general research methods have been used in the course of writing this article: induction, deduction, systems analysis, logical analysis. The special research methods included: the method of comparative analysis and interpretation of legal provisions. Based on the results of the research, the author concludess that the fact of a tax offence being committed is the substantial basis for bringing to tax, administrative or criminal responsibility. Consequently, debates between taxpayers and the state institution should be solved, first of all, by the means of tax and administrative law. Criminal law should be applied only when the aforesaid means are not sufficient. Moreover, the author offers to include the concept of 'evil intent' in the provisions regulating tax and/or levy evasion.