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Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia
Journals / Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia / Volume 2023 Issue 2 / Peculiarities of detection of tax crimes in the field of construction
VAK Russia 5.1.4

PECULIARITIES OF DETECTION OF TAX CRIMES IN THE FIELD OF CONSTRUCTION Peculiarities of detection of tax crimes in the field of construction

Published in Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia · Volume 2023, Issue 2 · Pages 87–91 · Rubric: Criminal law
DOI: https://doi.org/10.36511/2078-5356-2023-2-87-91
Received: 04.04.2023 Accepted: 05.06.2023 Published: 04.07.2023
Authors
NA
Natal'ya B. Vahmyanina
VA
Valeriy Karagodin
ABSTRACT
The article considers the discussion issue of the practical significance of such a scientific category as the forensic characterization of crimes. Using the example of a private methodology for investigating tax crimes in the field of construction, the authors’ conclusions about the relationship and inter-relationship between the content of its elements and the selected methods and methods of solving and investigating crimes of this type are justified. The authors drew attention to the need for its full-fledged informative content.
KEYWORDS
forensic characteristic, tax crimes, construction sphere
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1. Album of Unified Forms of Primary Accounting Documentation for Accounting for Works in Capital Construction and Repair and Construction Works (the forms were approved by decree of the State Statistics Committee of the Russian Federation no. 100 of November 11, 1999): list of Forms of Primary Accounting Documentation for Accounting for Works in Capital Construction and Repair and Construction Works. Access from the references legal system “ConsultantPlus” (accessed 26.03.2023). (In Russ.)

2. Belkin R. S. Criminalistics: the problems of today: topical issues of Russian criminalistics. Moscow: NORMA: Infra-M Publ., 2001. 204 p. (In Russ.)

3. Efimova V. V. Features of the forensic characterization of modern tax crimes. Russian investigator, 2022, no. 3, pp. 9-13. (In Russ.)

4. On Approval of Unified Forms of Primary Accounting Documentation for Accounting for the Work of Construction Machines and Mechanisms, Works in Road Transport: resolution of the State Statistics Committee of the Russian Federation no. 78 of November 28, 1997. Access from the references legal system “ConsultantPlus” (accessed 26.03.2023). (In Russ.)

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