FEATURES OF THE COMMISSION OF INVESTIGATIVE ACTIONS FOR CRIMES RELATED TO TAX EVASION OR OBLIGATORY PAYMENTS
Keywords:
tax evasion, large companies, income, tax crime, leverage, lobbying.Abstract
This article describes the types of tax or mandatory payments, the signs of crimes related to the evasion of tax or mandatory payments, and the concept of the state of investigation, as a result of which the investigation plan is formed. At the same time, the importance of planning the investigation of tax crimes, as well as the specific characteristics of the investigative actions to be carried out, are revealed. In addition, the procedural features of each investigative action and their significance in the investigation of this type of crime are described.
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