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PDF: Author(s): Nagaev-Kochkin Yu. V.,
Number of journal: 4(61) Date: November 2022

The article examines the provision newly introduced into the criminal procedure law, according to which a criminal case on a tax crime can be initiated only by a decision of the tax authority to send relevant materials to the preliminary investigation body, as well as the consequences of this provision of the law from the point of view of criminalistics — in relation to the practice of investigating criminal tax evasion with organizations. When writing the article, various, both general scientific and specific methods of cognition were used, including: historical, dialectical, methods of analysis and synthesis, comparative legal method and others. The publications of V. V. Gonchar and M. V. Meshkov, I. S. Dikarev, M. V. Parfenova and E. V. Velikaya, Z. I. Brizhak and T. I. Rozovskaya, V. M. Zaripov and other authors are analyzed. The conclusion is substantiated on the sufficiency of the criminal procedural regulation of the list of reasons for initiating a criminal case and the absence of the need to expand the specified list to resolve the issue of initiating a criminal case on a tax offense. Thus, the general procedure for initiating a criminal case on crimes of the category in question met the requirements of legality and allowed for a prompt response to a crime identified by the bodies of inquiry, without delaying the deadlines waiting for a special conclusion from the tax service. The new provision of the law complicates the procedure, but does not decriminalize the act itself. The opinions of various scientists on the issue of this study, as well as the historical aspect of the exclusion of the norm from the law and its return are considered. The topic remains debatable, there is no consensus on this issue in legal science, but many scientists perceive this provision negatively


criminal procedure, criminalistics, investigator, investigation, evidence, reason for initiating a criminal case, tax crimes, tax evasion, statute of limitations, tax authority, accounting expertise, operational investigative activities

For citation:

Nagaev-Kochkin Yu. V. Materials of the tax authority as a special reason for initiating a criminal case. Business. Education. Law, 2022, no. 4, pp. 235—239. DOI: 10.25683/VOLBI.2022.61.449.