VAK Russia 5.1.1

PERVONACHAL'NYY ETAP RASSLEDOVANIYA NALOGOVYH PRESTUPLENIY V SFERE NEISPOLNENIYA OBYAZANNOSTEY NALOGOVOGO AGENTA PERVONAChAL'NYY ETAP RASSLEDOVANIYa NALOGOVYH PRESTUPLENIY V SFERE NEISPOLNENIYa OBYaZANNOSTEY NALOGOVOGO AGENTA

Published in Vestnik of the East Siberian institute of the Ministry of internal affairs of the Russian Federation · Issue 4 · Pages 3–8 · Rubric: CURRENT ISSUES IN THE ACTIVITIES OF THE INTERNAL AFFAIRS BODIES
Received: 15.12.2009 Accepted: 15.12.2009 Published: 25.12.2009 Language of publication: RUS
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[*].
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