WHO CAN BE TRUSTED CASES ON THE TAX CRIMES? NEW INITIATIVES OF THE STATE AND OLD EXPERIENCE IN DEALING WITH THIS ISSUE

Abstract

The article is devoted to the problems of interaction of authorities in criminal proceedings initiation on tax crimes at the present stage of development of the Russian Federation. There is given a specification of the compromise found between the interests of the tax and the investigating authorities. Rethinking of the role and experience of the tax police, whose activities are considered as the solution of the problems identified, is also proposed.

Keywords

• налоговые преступ ления
• возбуждение уголовного дела
• налоговые органы
• следственные органы
• налоговая полиция
• tax crimes
• criminal pro ceedings initiation
• tax authorities
• the investigating authorities
• tax police