Identification and recording of indirect evidence on tax crimes and their significance for subsequent proof of the crime event

Introduction: Taxes paid by both legal entities and individuals are one of the main sources of budget replenishment for any state. The Constitution of the Russian Federation establishes the obligation of everyone to pay legally established taxes and fees, and tax and criminal legislation provides for liability for evading the established constitutional obligation, since this offense directly encroaches on the welfare of society. This article will attempt to address some issues of identifying indirect evidence that can justify the accusation of a tax crime. Materials and Methods: the normative basis of the research constitute the Constitution of the Russian Federation, Tax Code of Russia, criminal and criminal-procedural legislation Plenum of the Supreme Court of the Russian Federation, the joint regulations of the Investigative Committee of the Russian Federation and Federal tax service of the Russian Federation, decisions of arbitration courts of the Russian Federation, on the basis of the analysis which the authors came to the conclusions presented in the article. The methodological basis of the research is the General dialectical method of scientific knowledge, which has a universal character, as well as methods of logical deduction, induction, cognitive methods and techniques of observation, comparison, analysis, generalization and description. Results of the Study: allowed us to develop recommendations for investigators and employees of departments for combating economic crimes, allowing us to more fully identify facts that are of evidentiary value in the process of identifying and subsequent investigation of tax crimes, as well as to establish probabilistic correlations between them. Findings and Conclusions: the analyzed relationships between individual elements of illegal activity in the Commission of tax crimes revealed the interdependence of the features of the elements of tax crimes.