Criminalistic Attributes of the Subject of Proving in Tax Crime Cases

Key Points

Proving in tax crime cases emphasizes the significance of evidentiary information in investigations and evaluations.
Key insights include typical errors encountered by investigators when obtaining evidence related to tax evasion incidents.
Assessment relies on criminalistic science to reveal patterns in obtaining and evaluating evidence in these cases, improving practices overall. Investigator performance is critical in ensuring effective use of evidence during criminal investigations, impacting case outcomes.

Abstract

The process of proving in criminal cases on tax crimes is distinguished by a number of patterns related to determining the contents of the subject of proof, searching for sources of evidence and choosing the means of proving certain circumstances in typical situations of investigation. The relevant features are revealed by the author on the basis of data from criminalistic science and the practice of combating tax crimes. On the example of tax evasion, typical errors in obtaining and evaluating evidentiary information by the investigator are shown.

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Cite This Study

Aleksandr A. Cheburenkov (Thu,) studied this question.

synapsesocial.com/papers/68e6f976b6db6435876740c3 https://doi.org/https://doi.org/10.18572/1812-3783-2024-4-29-33