Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial
https://doi.org/10.22394/1726-1139-2018-3-8-13
Abstract
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.
About the Author
V. V. Firsov
Saint-Petersburg law institute (branch) of Federal Establishment of Higher Education «University of the Office of the Prosecutor of the Russian Federation»
Russian Federation
Vitaly V. Firsov, Associate Professor of the Chair of State and Legal Disciplines, PhD in Jurisprudence, Associate Professor, Councilor of Justice
Russian Federation
Vitaly V. Firsov, Associate Professor of the Chair of State and Legal Disciplines, PhD in Jurisprudence, Associate Professor, Councilor of Justice
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Review
For citations:
Firsov V.V. Problems of Classification and the Place of Judicial Tax Examination in Criminal Trial. Administrative Consulting. 2018;(3):8-13. (In Russ.) https://doi.org/10.22394/1726-1139-2018-3-8-13
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