Prejudice in investigating tax crimes

Автор: Borovkov A.V.

Журнал: Legal Concept @legal-concept

Рубрика: Трибуна молодого ученого

Статья в выпуске: 1 (14), 2011 года.

Бесплатный доступ

The article describes the main challenges in implementing prejudicial evidence during the investigation of tax crimes. Having analyzed tax trials the author makes some recommendations to improve the enforcement mechanism in such cases.

Tax crimes, preliminary investigation, prejudicial fact, collateral estoppel

Короткий адрес: https://sciup.org/14972759

IDR: 14972759

Статья научная