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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Autor principal: V. V. Firsov
Formato: article
Lenguaje:EN
RU
Publicado: 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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spelling oai:doaj.org-article:848ab0c926c444ec83327cc509126c472021-11-12T10:46:06ZProblems of Classification and the Place of Judicial Tax Examination in Criminal Trial1726-11391816-859010.22394/1726-1139-2018-3-8-13https://doaj.org/article/848ab0c926c444ec83327cc509126c472018-06-01T00:00:00Zhttps://www.acjournal.ru/jour/article/view/791https://doaj.org/toc/1726-1139https://doaj.org/toc/1816-8590In 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.V. V. FirsovNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration articlejudicial tax examinationcriminal trialfinancial statementstax reportingclassificationPolitical institutions and public administration (General)JF20-2112ENRUУправленческое консультирование, Vol 0, Iss 3, Pp 8-13 (2018)
institution DOAJ
collection DOAJ
language EN
RU
topic judicial tax examination
criminal trial
financial statements
tax reporting
classification
Political institutions and public administration (General)
JF20-2112
spellingShingle judicial tax examination
criminal trial
financial statements
tax reporting
classification
Political institutions and public administration (General)
JF20-2112
V. V. Firsov
Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
description 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.
format article
author V. V. Firsov
author_facet V. V. Firsov
author_sort V. V. Firsov
title Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_short Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_full Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_fullStr Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_full_unstemmed Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
title_sort problems of classification and the place of judicial tax examination in criminal trial
publisher North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
publishDate 2018
url https://doaj.org/article/848ab0c926c444ec83327cc509126c47
work_keys_str_mv AT vvfirsov problemsofclassificationandtheplaceofjudicialtaxexaminationincriminaltrial
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