Establishing the circumstances to be proven during verification of tax crime reports

Abstract

The primary purpose of this scientific work is to study the specifics of initiating criminal cases on crimes under Articles 198, 199, 199.1, 199.2, 199.3, and 199.4 of the Criminal Code of the Russian Federation following current legislation. Using methods of analysis of legislation, published scientific works on the subject, legal comparison, study of practical activities of investigation bodies, the article developed scientific provisions and practical recommendations, which can be used in criminalistics and the activities of investigation bodies. In accordance with subparagraph “a” of paragraph 1 of part 1 of Article 151 of the Criminal Code of the Russian Federation, these crimes are investigated by investigators of the Investigative Committee of the Russian Federation. The reasons for initiating a criminal case can be both reports from the inquiry and the tax authorities (Part 7-9 of Article 144 of the Criminal Code of the Russian Federation). Another result of the work considered the joint activities of these bodies to establish the event and traces of the crime during the verification of tax crime reports and the conclusions obtained during the analysis of the applied forensic methods and means during such verification. The novelty of the work lies in the definition of the circumstances included in the subject of proof, which can be established in deciding the issue of initiation of criminal proceedings for this category of crimes. It also substantiates the problems that arise during the verification of messages. The results and novelty of the study will allow optimizing the activities of the bodies of preliminary investigation and inquiry.

Keywords

• taxes
• crimes
• preliminary investigation bodies
• preliminary inspection