Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical an...
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| Formato: | article |
| Lenguaje: | EN RU |
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North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
2018
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| Acceso en línea: | https://doaj.org/article/848ab0c926c444ec83327cc509126c47 |
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| Sumario: | In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations. |
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