The problem of fulfilling the tasks of operational investigative activities to identify tax crimes by operational units of the Internal Affairs bodies of the Russian Federation

Introduction. The article is devoted to consideration of topical issues in countering tax crimes. It considers the changes that have taken place in connection with the liberalization of criminal and criminal procedural legislation in the field of detection of tax crimes. Statistical reports on operational units' activities and performance indicators of tax authorities have been analyzed. Possible trends for countering tax crime are being studied and predicted. Due to existing doctrinal conflicts, possible ways of implementing operational investigative actions by operational units of internal affairs bodies in designated areas through covert participation in on-site tax audits are under consideration.