PERVONACHAL'NYY ETAP RASSLEDOVANIYA NALOGOVYH PRESTUPLENIY V SFERE NEISPOLNENIYA OBYAZANNOSTEY NALOGOVOGO AGENTA
Authors:
1.
Vostochno-Sibirskiy institut MVD Rossii
2.
SU pri UVD po Pervorechenskomu rayonu g. Vladivostoka
Type:
Article
Pages:
from 3
to 8
Status:
Published
Received:
15.12.2009
Accepted:
15.12.2009
Published:
25.12.2009
Subject area:
VAC 5.1.1 Теоретико-исторические правовые науки
Language:
Russian
Abstract (English):
The subject of the given kind of tax crimes is the person who carries out deduction of the tax about the tax bearer and its transfer in the budget of the state. The success in investigation of tax crimes depends on an initial stage of investigation, and also from quality of performance of investigatory actions. At criminal case investigation the special attention is given to planning, including to planning of investigatory actions. Planning of investigation of crimes makes a logic basis of its organization[*].
The subject of the given kind of tax crimes is the person who carries out deduction of the tax about the tax bearer and its transfer in the budget of the state. The success in investigation of tax crimes depends on an initial stage of investigation, and also from quality of performance of investigatory actions. At criminal case investigation the special attention is given to planning, including to planning of investigatory actions. Planning of investigation of crimes makes a logic basis of its organization[*].
1. Ragozina I.G. Ugolovnaya otvetstvennost' za neispolnenie obyazannostey nalogovogo agenta (st. 199.1 UK RF) // Sledovatel'. 2005. № 8. S. 8.
2. Ischislenie srokov pri opredelenii prestupnosti deyaniya, predusmotrennogo st. 198 i 199 UK RF / R.S. Askerbiy, D.A. Cherepkov, N.A. Lopashenko // Ugolovnyy process. 2005. № 2. S. 16.
3. Kozinkin V.A. Ispol'zovanie v rassledovanii prestupleniy informacii, obnaruzhivaemoy v sredstvah sotovyh sistem podvizhnoy svyazi: avtoref. dis. … kand. yurid. nauk. M., 2009. S. 11.
