FEATURES OF FORENSIC CHARACTERISTICS OF TAX CRIMES

Abstract

The article reveals the concept and structure of criminalistic characteristics of tax crimes. As structural elements, data on the identity of the criminal, the place, time and conditions of committing tax crimes, the object and subject of the crime, and the reasons that contribute to its Commission are considered. The Central element of the criminalistic characterization of tax crimes is the method of committing the act. A brief description of common ways of evading taxes and other fees is given.