Features of investigation of tax evasion

The article deals with the basic concepts of taxes and taxation. Also, the notion of "tax crime", its peculiarities and the specifics of the investigation of such crimes were studied. The ways of investigating tax evasion are examined, the persons brought to responsibility for tax evasion. Responsibility for tax evasion of individuals and organizations. The process of investigation of tax crimes has been studied. The article and the objective side of the crime of article 198 and article 199 of the Criminal Code of the Russian Federation are considered. The main ways of concealing income or profits from taxation, and the main ways to identify tax crimes are listed.