Russian Federation
The article discusses the specifics of making a procedural decision on the initiation of criminal cases on tax crimes; are described the features of sending materials by economic security and anti-corruption units to investigative bodies; are described operational investigative measures, carried out in order to document the taxpayer’s actions to conceal funds or property, at the expense of which arrears should be collected; are revealed the main stages of interaction between economic security and anti-corruption units and the Investigative Committee of the Russian Federation
arrears, tax collection, concealment of funds, concealment of property, Investigative Committee of the Russian Federation, investigation of crimes, economic security and anti-corruption units, operational investigative measures
1. Criminal Code of the Russian Federation no. 63-FZ of dated June 13, 1996. Access from the reference legal system “ConsultantPlus” (accessed 13.05.2024). (In Russ.)
2. Criminal Procedure Code of the Russian Federation no. 174-FZ of dated December 18, 2001. Access from the reference legal system “ConsultantPlus” (accessed 13.05.2024). (In Russ.)
3. Voronov S. S. The use of special knowledge in identifying and proving the concealment of the availability of funds, at the expense of which it is possible to collect taxes, fees, insurance premiums. Actual problems of using special knowledge in identifying and proving economic crimes: a collection of scientific articles based on the results of the All-Russian Scientific and practical conference. Nizhny Novgorod, December 12, 2023. Nizhny Novgorod. 2024. (In Russ.)
