Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Problems arising during tax investigations
Available online: 4 August 2011 Subject Heading: THREATS AND SAFETY JEL Classification:
The article deals with the problems arising during tax investigations: shortcomings in activities of law enforcement bodies, which are connected with the limited character of their rights and duties; an increase of the amount of unpaid taxes at large and especially large scales; the very presence of arrears is ceased to be a basis for sending materials to be checked to the police. Statistical data proving the growth of tax crimes are presented; problems relating to the procedure of tax investigation are noted. Keywords: tax investigation, investigation procedure, arrears, criminal liability, criminal case |
ISSN 2311-875X (Online)
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