The main features and problems of identifying tax evasion

Author(s):  L.I. Aleksandrova, The Academy of General Prosecutor's office, Russia, Counsellor of justice, applicant,

Issue:  Volume 42, №24

Rubric:  Actual Problems of Legal Regulation

Annotation:  The article deals with the topical issues related with the peculiarities of the detection of tax evasion tax and law enforcement authorities, and argued the proposed effective forensic methods and means of detection of the facts of this illegal activity

Keywords:  tax evasion, taxes, tax penalties, identify the tax evasion

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