Problem Aspects of Conduct of Tax Control Measures

The article examines and highlights the problems associated with the collection, use and study of evidence in the consideration by courts of cases on the so-called tax criminal offenses on the basis of scientific developments, analysis of current legislation and judicial practice. The author concludes that the issue of peculiarities of collection, examination and use of evidence in such a specific criminal offense as tax evasion, fees (mandatory payments) is relevant for scientific research, since it has a number of both theoretical and practical problems and gaps, which is primarily associated with the specifics of tax criminal offenses, and with the imperfection of legislation. Evidence has its own specifics and peculiarities in the investigation and prosecution of tax criminal offenses. Pre-trial investigation and trial of criminal proceedings on tax evasion are characterized by many peculiarities, which is due to the specifics of legal constructions of criminal offenses. There is ambiguity of judicial practice in this category of cases because of this. Taking into account the imperfection, inconsistency of the domestic tax, criminal and criminal procedural legislation and the insufficiently high competence of law enforcement and judicial authorities, there are frequent violations of taxpayers' rights in criminal proceedings when bringing guilty persons to justice. The author thoroughly investigates the features of the types of evidence that are most often used in the investigation and prosecution for tax offenses (testimony of witnesses, documents, expert opinions). The legal nature of the tax audit report is considered and the peculiarities of the use of the tax audit report as one of the fundamental evidence in criminal proceedings on tax criminal offenses are studied. The illegality of appointment of tax audit within the framework of criminal proceedings has been substantiated.