The author reviews questions which are related to criminal responsibility of taxpayers and other tax debtors. at least for two reasons: firstly. the expert literature does not give answers to some very important questions and secondly. the same questions are currently imposed by the newly amended solutions in the tax legislation. https://bookmarksaifi.com/story19588314/a-lazy-bailout-approach-for-dual-criticality-systems-on-uniprocessor-platforms