Tax liability as an achievement of the objectives in police operations

Introduction: the authors analyze challenges in police operations connected with the police activity management on detection and documenting tax offences. Materials and Methods: during the study, the authors used such general methods as dialectical, formal logical, generalization, comparison and special methods. Results: basing the analysis of field and investigation law and scientific works the author concluded that even in case of refusal to initiate criminal proceedings , if at the same time other powers of state bodies have been resolved, when their realization without filed and investigation activity is difficult or impossible, the objective of filed and investigation activity is considered to be achieved. Discussion and Conclusions: during the study, the authors formulated the conclusion that the Federal law dated 12/08/1995 No 144 “On field and investigation activity” and other regulatory acts should be supplemented by the new goal of filed and investigation activity: "ensuring the implementation of the powers of state bodies in cases established by federal law”.