Tax Reconstruction as a Method of Overcoming the Accusatory Bias in the Investigation of Tax Crimes
( Pp. 184-191)

The article presents the results of a study of tax reconstruction as a method of overcoming the accusatory bias in cases of tax crimes. The research is based on a dialectical approach to the study of social processes and phenomena, it used traditional methods for legal sciences - analysis and synthesis; comparative legal; formal legal; logical. The article is prepared on the basis of the author's experience as a lawyer in such cases and is devoted to the analysis of the following problem. As a rule, the initiation and investigation of such cases is carried out on the basis of the materials of tax audits in respect of organizations acting as a general contractor when performing a complex of works, for example, on construction. Lacking material, organizational and human resources, such organizations attract subcontractors to perform special work that often requires narrow qualifications and appropriate logistical support. In this regard, the general contractor organization bears the costs associated with the involvement of such subcontractors. However, these expenses are not taken into account when determining the size of the tax base and the corresponding arrears by the tax authorities and the preliminary investigation bodies. The arguments of the defense about the inclusion in the case of documentation proving the absence of guilt of representatives of the general contractor organization in tax evasion, including due to the objective and subjective sides of the crime, are unreasonably rejected as irrelevant. At the same time, the author proves that these documents should be examined as being directly relevant to the case, in particular, proving the amount of work performed by subcontractors and, accordingly, the amount of expenses incurred by the general contractor, calculated when determining the amount of taxes and fees payable to the budget. The true amount of the tax debt, minus the expenses incurred, is subject to mandatory determination according to the composition of the tax crime. In this regard, the author describes in the article the method of tax reconstruction tested by him as a lawyer, which clearly demonstrates that the performance of the volume of work, tax evasion, from the income from which is imputed to the heads of the general contractor organization, is obviously impossible by the forces of the full - time staff of the organization itself, and requires the involvement of specialized subcontractors, which is the subject of proof. This method has already shown its effectiveness. In conclusion, the author makes a number of conclusions and proposals aimed at overcoming the emerging accusatory bias in cases of tax crimes.

Ilin D.V., (2021), TAX RECONSTRUCTION AS A METHOD OF OVERCOMING THE ACCUSATORY BIAS IN THE INVESTIGATION OF TAX CRIMES. Economic Problems and Legal Practice, 4 => 184-191.

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tax crimes, investigation, overcoming the accusatory bias, circumstances subject to proof, tax reconstruction.