Russian Federation
The article discusses the specifics of initiating criminal cases on tax crimes; describes the specifics of sending materials by the tax authorities to the preliminary investigation bodies, describes the actions of the taxpayer aimed at concealing funds or property due to which arrears should be collected, and also reveals the main forms of interaction between economic security and anti-corruption units and tax authorities.
tax, collection, arrears, Federal Tax Service, tax collection, concealment of funds, concealment of property, economic security and anti-corruption units
1. Voronov S. S. The fight against tax crimes as an element of ensuring national economic security. Legal Science and Practice: Journal of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 2020, no. 3 (51), pp. 273–274. (In Russ.)
2. On Amendments to Articles 140 and 144 of the Criminal Procedure Code of the Russian Federation: federal law, no. 51-FZ of March 9, 2022. Access from the reference legal system “ConsultantPlus” (accessed 15.11.2023). (In Russ.)
3. On approval of the procedure for interaction of internal affairs bodies and tax authorities on prevention, detection and suppression of tax offenses and crimes: order of the Ministry of Internal Affairs of Russia no. 495, Federal Tax Service of Russia no. MM-7-2-347 of June 30, 2009. Access from the reference legal system “ConsultantPlus” (accessed 15.11.2023). (In Russ.)
4. Voronov S. S. The use of special knowledge in identifying and proving tax crimes. Legal Science and practice: Journal of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 2019, no. 4 (48), pp. 108–113. (In Russ.)
5. On the procedure for submitting the results of operational investigative activities to the tax authority: order of the Ministry of Internal Affairs of Russia no. 317, Federal Tax Service of Russia no. MMV-7-2/481@ of May 29, 2017. Access from the reference legal system “ConsultantPlus” (accessed 15.11.2023). (In Russ.)
6. Voronov S. S., Golubyatnikov S. P. The use of special knowledge in the disclosure and investigation of tax evasion, fees, insurance premiums. Actual problems of the use of special knowledge in the identification and proof of economic crimes. Collection of scientific articles on the results of the interuniversity scientific and practical conference. Nizhny Novgorod: Stimul-ST Publ., 2020. Pp. 28–34. (In Russ.)
7. Solovyov O. D., Ksenofontov E. V. Schemes of hiding money from collecting arrears on taxes and fees. Actual problems of using special knowledge in detecting and proving economic crimes: a collection of scientific articles based on the results of the All-Russian scientific and practical conference, Nizhny Novgorod, October 26, 2021. Nizhny Novgorod: “Stimul-ST” Publ., 2022. Pp. 196–197. (In Russ.)
8. Sofyin A. A., Sofyin N. A. Features of interaction of tax authorities with internal affairs bodies in bringing to justice persons evading VAT. Actual problems of using special knowledge in detecting and proving economic crimes: a collection of scientific articles on the results of the interuniversity scientific and practical conference. Nizhny Novgorod, October 26, 2021 / ed. by A. A. Sofyin. Nizhny Novgorod, 2022. Pp. 316–320. (In Russ.)
9. Sofyin A. A., Miloserdova A. N. Economic analysis as a tool of tax control. Legal Science and Practice: Journal of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia, 2020, no. 3 (51), pp. 269–270. (In Russ.)
