THEORETICAL QUESTIONS OF IMPOSING PUNISHMENT IN THE PRESENCE OF MITIGATING CIRCUMSTANCES (ART. 62 OF THE CRIMINAL CODE OF THE RUSSIAN FEDERATION) Divayeva Irina Rafaelovna, PhD at law. <...> Place of employment: Ufa law Institute of MIA Russia. <...> E-mail: irina_di77@mail.ru Nikolaeva Tatiana Victorovna, PhD in law, associate Professor. <...> Place of employment: Ufa law Institute of MIA Russia. <...> Annotation: The article provides the analysis of the theoretical issues of the appointment of punishment in the presence of mitigating circumstances. <...> В статье представлен анализ теоретических вопросов назначения наказания при наличии смягчающих обстоятельств! <...>