Tactics of Interrogation in the Tax Crimes Investigation

The article is dedicated to the examination of interrogation tactics employed during the investigation of tax crimes, with particular consideration of the individual characteristics inherent to each specific case. Emphasis is placed on the distinctive features of this category of offenses, which are characterized by complex financial schemes and a substantive documentary evidentiary basis. Particular attention is paid to the use of psychological techniques, peculiarities of communication with persons of different procedural statuses, as well as the order of preparation for questioning in terms of legal, organizational and psychological aspects. The necessity of adopting a comprehensive approach that accounts for the distinctive traits of each tax offense is underscored. The conceptual approaches of a number of scientists are analyzed to the use of tactical techniques, the discussion sides of the problem are described. Conclusion dwells upon the fact that it is important to constantly improve the professional skills of the investigator, the need for a detailed study of the peculiarities of accounting and tax legislation, as well as the priority importance of competent documentation of the results of interrogation.