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Borovkov A.V. Incorporation of ethical standards in the system of legal principles regulating investigation of “tax crimes”

Borovkov Alexander Vladimirovich

Senior Teacher, Department of Civil and Arbitration
Process, Volgograd State University

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Abstract. The article deals with the main problems of ethic and legal character arising in the course of investigation of tax crimes. On the basis of the analysis of data of practice of judicial proceedings of similar category of criminal cases the main recommendations about the improvement of the lawenforcement mechanism are provided in similar cases.

Key words: incorporation, tax crimes, code of professional and ethic behavior, preliminary investigation, system of principles, legal principles, ethical standards.

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