INTERACTION OF THE SUBJECTS OF OPERATIONAL INVESTIGATIVE ACTIVITY WITH THE PRELIMINARY INVESTIGATION BODIES IN THE FIELD OF COMBATING TAX CRIMES
Rubrics: CRIMINAL LEGAL SCIENCES
Authors:
1.
Glavnoe upravlenie ekonomicheskoy bezopasnosti i protivodeystviya korrupcii MVD Rossii
Type:
Article
eLocation:
Status:
Published
Received:
31.10.2023
Accepted:
02.11.2023
Published:
02.11.2023
Subject area:
UDC 34
Language:
Russian
Keywords:
tax crime, detection and investigation of tax crimes
Abstract (English):
The article discusses the directions and forms of interaction of subjects of operational investigative activity with the preliminary investigation bodies in the field of combating tax crimes, including, taking into account the application of the provisions of Part one of Article 140 of the Criminal Procedure Code of the Russian Federation, establishing a special reason for initiating criminal cases, on crimes provided for in Articles 198-199.2 of the Criminal Code of the Russian Federation.
The article discusses the directions and forms of interaction of subjects of operational investigative activity with the preliminary investigation bodies in the field of combating tax crimes, including, taking into account the application of the provisions of Part one of Article 140 of the Criminal Procedure Code of the Russian Federation, establishing a special reason for initiating criminal cases, on crimes provided for in Articles 198-199.2 of the Criminal Code of the Russian Federation.
Keywords:
tax crime, detection and investigation of tax crimes
tax crime, detection and investigation of tax crimes
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