Perfection of the legislation of the Russian Federation in sphere of investigation of tax crimes as the way of increase of budgetary filling in the conditions of macroeconomic instability

In article the basic is standard-legal problems arising at investigation of tax crimes are considered. On the basis of the analysis of the data of practice of proceeding of a similar category of criminal cases the basic recommendations about current legislation perfection in this area are resulted. The special attention has been given by the author to a social component of results of investigation of evasion from payment of taxes from the organisations in the conditions of negative influence of external business factors.