Features of the preventive checks and executions of criminal cases on reports of tax crimes

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This article discusses the interaction of tax and law enforcement agencies in identifying and solving crimes related to tax evasion. The set of circumstances necessary to make a decision on initiating a criminal case on the basis of materials received from taxpayers, and if there is a reasonable decision on bringing them to responsibility for a tax offense, is investigated.

Tax crimes, tax audits, initiation of criminal proceedings, judicial and investigative practice

Короткий адрес: https://sciup.org/170187751

IDR: 170187751   |   DOI: 10.24411/2500-1000-2020-10623

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