Operational investigative activities on the stage prior to conducting field tax audits
( Pp. 307-310)
More about authors
Panov Alexander Yu.
kandidat yuridicheskih nauk. Dolzhnost: docent. Podrazdelenie: kafedra socialno-pravovyh disciplin
Privolzhskiy Institute of advanced training of the Federal
Privolzhskiy Institute of advanced training of the Federal
Abstract:
The article based on the study of investigative practices, the results of the activities of the tax authorities considered the features of implementation of operative-investigative provide documentation of tax crimes at the preliminary stage of carrying out exit tax checks. Separate problems that significantly affect the performance of countering the wrongful acts and the ways of their solution.
How to Cite:
Panov A.Y., (2016), OPERATIONAL INVESTIGATIVE ACTIVITIES ON THE STAGE PRIOR TO CONDUCTING FIELD TAX AUDITS. Gaps in Russian Legislation, 8 => 307-310.
Reference list:
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Vestnik Vysshego Arbitrazhnogo Suda Rossii. 2006. № 12.
Kuznetsov A.P. Spetsial nye poznaniya kak osnova vzaimodeystviya v deyatel nosti po bor be s nalogovymi prestupleniyami. M., 1996. 102 s.
Kuznetsov A.P. Printsipy vzaimodeystviya: sistema i konkretizirovannaya kharakteristika // Sledovatel . 1996. № 3. S. 29-35.
Kuznetsov A.P., SHCHerbakov V.F. Vzaimodeystvie pravookhranitel nykh i kontroliruyushchikh organov pri protivodeystvii ekonomicheskoy prestupnosti: teoretiko-prikladnoy aspekt: monografiya. N. Novgorod: Nizhegorodskaya pravovaya akademiya. 2007. 238 s.
Postanovlenie Federal nogo arbitrazhnogo suda Volgo-Vyatskogo okruga ot 19 dekabrya 2011 g. po delu № A79-12129/2010 // SPS Konsul tantPlyus (dat. obr. 4 oktyabrya 2016 g.).
Butorov A.N., Golubyatnikov S.P. Vzaimodeystvie sotrudnikov sledstvennogo komiteta, organov vnutrennikh del i inspektsii federal noy nalogovoy sluzhby Rossii po vyyavleniyu i raskrytiyu nalogovykh prestupleniy: metodicheskie rekomendatsii. N. Novgorod: Nizhegorodskaya akademiya MVD Rossii, 2012. 30 s.
Postanovlenie Federal nogo arbitrazhnogo suda Volgo-Vyatskogo okruga ot 15 sentyabrya 2011 g. po delu № A43-28590/2010 // SPS Konsul tantPlyus (dat. obr. 4 oktyabrya 2016 g.).
SPS Konsul tantPlyus (dat. obr. 5 oktyabrya 2016 g.).
Vestnik Vysshego Arbitrazhnogo Suda Rossii. 2006. № 12.
Keywords:
operatively-search activity, field inspection, tax crimes, proof.
