The essence and content of forensic support for the activities of the investigator to achieve a compromise with the defense in criminal cases of tax crimes

The article deals with the work of the investigator in the situation of the need to reach a compromise with a lawyer in the pro- cess of protecting those suspected of committing tax crimes. The basic algorithms of the investigator's actions are presented, and the most effective forensic methods for this field of activity are determined. The article is written on the basis of a study of the actions of the investigator and the representative of the defense during the investigation and disclosure of tax crimes most frequently encountered in criminal law practice, such as: evasion by an individual or individual entrepreneur from taxes and fees, as well as hiding property or materials be charged to the budget as payment of taxes and fees. The study identified the main problems that are specific to the modern practice of the process in the area of tax crime inves- tigation, describes the main difficulties in reaching compromises of the investigation representatives and protecting them in this direction. In addition, based on the results of the analysis, practical recommendations were developed for improving the process of reaching a compromise between the investigator and the defense representative during the investigation and disclosure of tax crimes. These recommendations are aimed at the formation of a single harmonious legal framework that will make the achievement of a compromise between the investigator and the defense representative in the process of investigation and the disclosure of criminal tax crimes legally justified. In addition, these recommendations will ensure maximum literacy of various parties to the criminal process in the direction of interaction in order to achieve guaranteed conditions of compromise.