%0 Journal Article %T THE DISCOVERING THE FACT OF THE TAX AUTHORITIES OFFICIALS SUBORDINATE PARTNERSHIP IN A CRIME %A Belokhrebtov, V.S. %K fraud and attempted fraud in the reimbursement of value added tax %J Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation %D 2015 %N %P 3 %I East Siberian institute of the Ministry of Internal Affairs of the Russian Federation