Pretext not to Commence Criminal Charge Against Tax Crime

Abstract

The article deals with consequences of legislative restriction of the opportunity to undertake prosecution against tax crime due to the introduction of “defensive” pretext for this decision making.

Keywords

• возбуждение уголовного дела
• повод для возбуждения уголовного дела
• налоговые преступления
• налоговые органы
• prosecution undertaking
• pretext for criminal case initiating
• tax crimes
• tax agencies