The forensic tax examination in criminal proceedings

Abstract

Judicial tax examination is the most important evidence in the case; it can be used to identify violations of the requirements of tax legislation allowed by taxpayers in determining the elements of taxation. Within the framework of the existing legal regulation, one of the elements of the mechanism of protection against tax crimes in connection with the encroachment on the financial interests of the country is a judicial tax examination, the production of which is aimed at ensuring an objective and comprehensive investigation of crimes in criminal proceedings.