Investigative Prospects of the Application of a Special Ground for Refusal to Initiate Criminal Proceedings on Tax Crimes

The author analyzes the legal consequences of the introduction of a new specialized ground for refusing to initiate a criminal case on tax offenses and predicts possible difficulties in law enforcement by the investigating authorities due to the lack of regulation of cases of forced repayment of damages, disagreement of a person with a refusal to initiate a criminal case, and others.