Tax crimes: time limits of the stage of initiation of criminal proceedings

The problem of legislatively defining the boundaries of the permissible restriction of the rights of entrepreneurs in the interests of detecting persons who evade the constitutional obligation to pay taxes (Article 57 of the Constitution of the Russian Federation) is being investigated. The forms of detection of tax offenses (avoidance of the constitutional obligation to pay taxes) are analyzed: tax control, operational-search activity, criminal procedural activity. Solved problem. It is proved that most often the violation of the rights of entrepreneurs is committed by operational units. The reasons for this situation are determined. It is proved that the main reason is the lack of the proper level of knowledge. Research methods . Within the framework of an integrated approach, a system-functional and system-target analysis of the activities of state bodies to detect tax evaders is used. The methods of comparative legal and legal and technical analysis of the legal regulation of this activity are applied.