Abstract
The paper considered some aspects challenging experts at the stages of bringing a criminal action to court upon facts of tax cheating, i.e. fraud committed in the domain of taxation. The study reviewed for this purpose the weak points of the current legislation, arrangement and information aspects of the matter and contributed suggestions aimed at improving respective law enforcement procedures. On the basis of study carried, the author suggested stressing the position of relevant tax audit records that shall be binding for establishing circumstances being subject to evidencing because this is the matter of occupationspecific knowledge required to apply for inquiry upon every individual tax fraud. Moreover, the study has drawn attention to an urgent issue yet not solved while related to ability of tax-collecting bodies themselves to bring to light evidence specific for tax frauds.
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