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PSYCHOLOGICAL AND TACTICAL SPECIFICS OF INTERROGATION OF THE SUSPECT (ACCUSED) IN TAXATION CRIMES INVESTIGATION

Borovkov Alexander Vladimirovich

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

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Abstract.The article refers to the problems that arise at interrogation while investigating taxation crimes. On the basis of the criminal case data analysis the author puts forward some recommendations on improvement of techniques of the suspect (accused) interrogation.

Key words: interrogation; tactics; psychology of personality; the suspect; the accused; tax crimes; preliminary investigation; technique; psychological contact.

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