Criminalistic Features of Tax of Crimes and their Accounting in the Activities of the Investigator
- Authors: Barashkov E.O.1, Cheburenkov A.A.1
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Affiliations:
- National Research Ogarev Mordovia State University
- Issue: Vol 19, No 2 (2023)
- Pages: 102-111
- Section: Criminal Law
- URL: https://journals.eco-vector.com/2541-8025/article/view/568422
- ID: 568422
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Abstract
Revealing and disclosure of crimes committed in the sphere of taxation, in most cases, is associated with significant difficulties. This requires knowledge by law enforcement officers of the characteristic features of tax crimes, the ability to compare typical features with specific circumstances indicating the possible commission of these crimes, the use of this initial information to more accurately determine the main directions of the investigation of a tax crime and the choice of effective means and methods of proving the guilt of a particular person, guilty of doing it. Underestimation of these circumstances entails negative consequences in exposing those responsible for non-payment of taxes. In this regard, it is necessary to purposefully study the signs of tax crimes, their systematization, generalization and analysis in order to form an information-cognitive model of these acts and use the information obtained in the investigation of crimes committed in the sphere of taxation.
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About the authors
Evgeny O. Barashkov
National Research Ogarev Mordovia State University
Author for correspondence.
Email: e.barashkov02@bk.ru
Russian Federation, Saransk
Alexander A. Cheburenkov
National Research Ogarev Mordovia State University
Email: cheburenkovaa@yandex.ru
Associate Professor of the Department of Criminal Law and Process of the Law Institute
Russian Federation, SaranskReferences
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