from 01.01.2021 until now
Irkutsk, Irkutsk region, Russian Federation
Introduction. The article is devoted to consideration of topical issues in countering tax crimes. It considers the changes that have taken place in connection with the liberalization of criminal and criminal procedural legislation in the field of detection of tax crimes. Statistical reports on operational units' activities and performance indicators of tax authorities have been analyzed. Possible trends for countering tax crime are being studied and predicted. Due to existing doctrinal conflicts, possible ways of implementing operational investigative actions by operational units of internal affairs bodies in designated areas through covert participation in on-site tax audits are under consideration. Materials and Methods. Legislation in the fields of operational and investigative activity, taxation, as well as other relevant laws and regulations form the normative basis of the study. The methodical basis was formed by the method of dialectical materialism, as well as methods of analysis, synthesis and comparative law, among others. The Results of the Study showed a decrease in tax-related crime, while the current economic situation indicates an increase in pressure on people engaged in business activities, which can be qualitatively reflected in an increase in latent tax crime as the most concealed. And the government, acting as a victim, through existing fiscal authorities, is not always capable of identifying the intention to commit these offenses, which hampers the achievement of social justice goals, and therefore prompts the use of permissible methods and means for operational and investigative activity in cooperation with the tax authorities to effectively combat tax crimes. Findings and Conclusions. The conducted research made it possible to argue for a change in the approach of participation in on-site tax audits of the operational units of economic security and anti-corruption of the internal affairs bodies of the Russian Federation, and to prepare proposals for changing the joint departmental regulatory legal act.
tax evasion, operational investigative activities, criminal law, criminal proceedings, liberalization of criminal and criminal procedure legislation, operational investigative measures, tax authorities
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