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PREJUDICE IN INVESTIGATING TAX CRIMES

Borovkov A.V.

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

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Abstract. The article describes the main challenges in implementing prejudicial evidence during the investigation of tax crimes. Having analyzed tax trials the author makes some recommendations to improve the enforcement mechanism in such cases.

Key words: collateral estoppel, tax crimes, preliminary investigation, prejudicial fact.

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