Identification of tax crimes. A comprehensive study. Soloviev I.N., Moiseenko M.A., Povetkina N.A.

The book for the first time analyzes the legal basis and the procedure for the interaction of the tax authorities (the Federal Tax Service of Russia), the investigating authorities (IC of Russia) and the internal affairs bodies (Ministry of Internal Affairs of Russia) in the prevention, identification and suppression of tax crimes. The basis of research work was based on in accordance with the state task for 2016 on the basis of the Financial University under the Government of the Russian Federation. In the preparation of the work, statistical and analytical data were used, the entire volume of departmental and interdepartmental regulatory framework was analyzed, and specific situations that arose during the qualification of tax crimes and preliminary investigation were considered.

The book is intended for a wide range of readers: employees and employees of control, investigative, operational and supervisory authorities, students, graduate students, scientists, specialists in the field of tax consulting, lawyers and everyone who is interested in this topic.