Abstract
The primary purpose of this scientific work is to study the specifics of initiating criminal cases on crimes under Articles 198, 199, 199.1, 199.2, 199.3, and 199.4 of the Criminal Code of the Russian Federation following current legislation. Using methods of analysis of legislation, published scientific works on the subject, legal comparison, study of practical activities of investigation bodies, the article developed scientific provisions and practical recommendations, which can be used in criminalistics and the activities of investigation bodies. In accordance with subparagraph “a” of paragraph 1 of part 1 of Article 151 of the Criminal Code of the Russian Federation, these crimes are investigated by investigators of the Investigative Committee of the Russian Federation. The reasons for initiating a criminal case can be both reports from the inquiry and the tax authorities (Part 7-9 of Article 144 of the Criminal Code of the Russian Federation). Another result of the work considered the joint activities of these bodies to establish the event and traces of the crime during the verification of tax crime reports and the conclusions obtained during the analysis of the applied forensic methods and means during such verification. The novelty of the work lies in the definition of the circumstances included in the subject of proof, which can be established in deciding the issue of initiation of criminal proceedings for this category of crimes. It also substantiates the problems that arise during the verification of messages. The results and novelty of the study will allow optimizing the activities of the bodies of preliminary investigation and inquiry.
Highlights
In recent years, the criminal procedure legislation on the procedure and grounds for initiating criminal cases on tax crimes has often changed in Russia
Based on the study of practice and current legislation, the most common reasons for checking reports on tax crimes are the report of an employee of the Department of the Ministry of Internal Affairs to combat economic crimes and anti-corruption on the detection of signs of crime detected in the performance of their duties; submission to the investigator a memorandum on the results of operational and investigative activities; materials received by departments of the Investigative Committee of the Russian Federation from the territorial tax inspection of the Russian FTS
When initiating a criminal case, take into account the provisions of Article 76.1 Part 1 of the Criminal Code of the Russian Federation (CC RF) and Article 28.1 Part 1 of the CC RF that a non-payer, who has committed a crime for the first time, is exempt from criminal responsibility if he has fully paid the amount of arrears and fines in the amount determined by the RF Tax Code
Summary
The criminal procedure legislation on the procedure and grounds for initiating criminal cases on tax crimes has often changed in Russia. Such inconstancy of the state’s legislative policy in this area caused many problems in the practical activities of law enforcement agencies to identify, initiate and investigate these crimes. Russian Federation was established based on special divisions of the Ministry of Internal Affairs and the FSB (the successor of the KGB) by Presidential Decree No 262 of 18.03.1992. The Ministry of Internal Affairs of the Russian Federation has the Main Directorate for Combating Economic Crimes and Corruption and its territorial bodies, and the FSB system has the Economic Security Service, which deals with tax crime detection. In foreign countries, special bodies are created to detect and investigate tax crimes [1]
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