On the issue of the essence of ensuring the operational-search detection and disclosure of tax crimes by operational divisions of the Department of Internal Affairs

This article highlights the severity of the problem of tax evasion and the tendency to form a special mentality of the Russian taxpayer. The article reveals the role of the operational units of the internal affairs bodies in the detection and disclosure of crimes in the fiscal area and highlights the current issues of conducting relevant operational search activities. Some problematic aspects in the analyzed area are identified and recommendations for overcoming them are proposed.