Specific Features of Investigative and Other Actions in the Investigation of Tax Crimes
Journal: Siberian Criminal Process and Criminalistic Readings
Year: 2024

The authors examine some specific features of investigative actions in the investigation of tax crimes. The goal of the study is to describe procedural and content features of the preliminary investigation of crimes infringing on the constitutional obligation of paying taxes and duties. A special methodology of investigating tax crimes is described. The authors present practical recommendations for investigators on organizing and carrying out such investigative actions as a search of business pr