TY JOUR TI THE DISCOVERING THE FACT OF THE TAX AUTHORITIES OFFICIALS SUBORDINATE PARTNERSHIP IN A CRIME KW fraud and attempted fraud in the reimbursement of value added tax JO Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation AU Belokhrebtov, V.S. PY 2015 IS PB East Siberian institute of the Ministry of Internal Affairs of the Russian Federation