Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial

Autor: V. V. Firsov
Jazyk: English<br />Russian
Rok vydání: 2018
Předmět:
Zdroj: Управленческое консультирование, Vol 0, Iss 3, Pp 8-13 (2018)
Druh dokumentu: article
ISSN: 1726-1139
1816-8590
DOI: 10.22394/1726-1139-2018-3-8-13
Popis: In the article judicial tax examination as an independent type of examinations in criminal trial is analyzed. In particular, approaches to classification of judicial tax examinations, features of their appointment, objects and tasks are investigated. Based on the carried-out scientific economical and legal analysis current problems of appointment and production of rather new type of judicial and economic examinations of tax examination reveal. The author analyzes the place and a role of this examination in the course of investigation of evasion from payment of taxes and/or collecting from the organizations.
Databáze: Directory of Open Access Journals