Tax and other expertise in the investigation of economic crimes

Currently, the problem of tax evasion is of great importance. The most widespread tax crime for individual entrepreneur or individual is evasion from payment and gatherings of individual. Deliberate non-performance of the constitutional duty to pay lawfully established taxes and fees attracts not receipt of money in the budgetary Russian Federation system that consists in public danger of evasion of taxes. The research purpose was criminal and legal characteristic and study of the problem of qualification of the crimes connected with evasion of taxes and gatherings of natural and legal entities according to Art. 198, 199 of the criminal code of Russian Federation. The method of the research of the study was the system and structural as tax system is quite difficult system consisting of a set of the interacting elements which form rather steady integrity. The offenses connected with evasion of taxes are shown on concrete examples of jurisprudence during which consideration offers on suppression of these offenses are revealed, and also articles of the Tax Code of the Russian Federation by which these offenses are regulated allocated...