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Some aspects of the fight against certain crimes in the field of taxation

Filimonov Ivan Anatolyevich  (Candidate of Legal Sciences, Associate Professor, Vladivostok branch of the Far Eastern Law Institute of the Ministry of Internal Affairs of Russia)

Gunkin Igor Valentinovich  (Ph.D., Associate Professor, Vladivostok Branch of the Far Eastern Law Institute of the Ministry of Internal Affairs of Russia)

Rubtsov Dmitry Ivanovich  (Senior Lecturer, Vladimir Law Institute of the Federal Penitentiary Service of Russia)

The article is devoted to the problems of combating crimes in the field of taxation. The authors proposed a methodology for identifying, documenting and disclosing certain types of crimes associated with violation of Russian legislation on taxes and fees.

Keywords:police, tax, tax crime, tax audit, operational-search activity.
 

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Citation link:
Filimonov I. A., Gunkin I. V., Rubtsov D. I. Some aspects of the fight against certain crimes in the field of taxation // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2020. -№11. -С. 182-185 DOI 10.37882/2223-2974.2020.11.36
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