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Borovkov A.V. Place and role of tax judicial examination in the course of investigation of the crimes provided according to section 199 of the Criminal Code of the Russian Federation

Borovkov Alexander Vladimirovich

 Senior Lecturer, Department of Criminal Procedure and Criminalistics, Volgograd State University

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Abstract. The article deals with actual problems of appointment and production of a relatively new type of judicial and economic examinations, i.e. tax examination. The author analyzes the place and role of the aforementioned examination in the course of investigation of evasion from tax payment and/or collecting from the organization.

Key words: tax examination, evasion from payment of taxes, preliminary investigation, investigative matter, tax crime.

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