Особенности взаимодействия подразделений ЭБиПК с ФНС России при документировании сокрытия денежных средств либо имущества, за счет которых должно производиться взыскание налогов, сборов, страховых взносов

Abstract

The article discusses the specifics of initiating criminal cases on tax crimes; describes the specifics of sending materials by the tax authorities to the preliminary investigation bodies, describes the actions of the taxpayer aimed at concealing funds or property due to which arrears should be collected, and also reveals the main forms of interaction between economic security and anti-corruption units and tax authorities.