Role of tax expertise in crime investigation

To date, crimes in the field of taxation have become more frequent. Criminal liability for this type of crime is established by article 199 of the Criminal code of the Russian Federation. This article discusses the role of tax expertise in the investigation of crimes. Its tasks, methods and reasons for its purpose, as well as the order of its production are investigated. It was revealed that since the investigator may not have knowledge in the field of taxation, an expert in the field of tax legislation is involved, who conducts tax expertise. Based on the results of the examination, a decision is made on the existence of a crime.