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