Moscow, Moscow, Russian Federation
Within the framework of this article, the author has attempted to propose, based on a selective study of monographic works, operational investigative practice, as well as the emerging criminogenic situation of the scientific community, an author's approximate version of the structural and substantive model of the operational investigative methodology for the disclosure of tax crimes at these facilities. The need for its development is primarily due to the following factors: traditional forms and methods in the new conditions of digitalization do not work fully; the existing developments in this regard are very outdated; the measures taken by criminal structures are progressing the process of criminalization of the tax sphere; the need to find additional sources of financing for adopted national projects (programs) in front of all the state authorities are very acute today.
operational investigative methodology, disclosure, tax crimes, consumer market, digitalization, EBiPK units.
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