Current issues of implementing the constitutional right to give evidence in criminal cases on tax crimes

The article deals with the problematic issues that arise for participants in criminal proceedings when exercising the constitutional right to give evidence. Criteria are given to distinguish between the legitimate refusal of witnesses to give evidence and the abuse of such a right. Tactical operations of interrogation of witnesses used by the defense in the interests of suspects and accused persons are analyzed. Analyzed the feasibility of implementation of the state protection of witnesses. The article analyzes the situations that occurred at the pre-trial stage of criminal proceedings, with various reasons for refusing to give evidence. Various approaches used by investigators in establishing the fact of refusal to give evidence by witnesses in a criminal case are described. The author examines the powers of the prosecution to bring to administrative and criminal responsibility for refusing to comply with the legal requirements of a government representative and from giving evidence.